A. J. O'donnell, Jr., District Director of Internal Revenue v. W. A. Belcher’s Empirical Analysis
414 F.2d 833 · 1969
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently September 2013
1 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 1311
Relies on In re Disbarment of Gately · Patterson v. Belcher · United States v. Rachal · Seaboard Coast Line Railroad v. Gulf Oil Corp. · Benenson v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'[t]he danger of an over-liberal interpretation of statutory purpose is reduced, at least to some extent, by the necessity for fitting the facts of each case into the concrete, detailed requirements set out in the statute'”
1 later decision quote this exact passage“one year from the date of the determination”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.