Reaver v. Commissioner’s Empirical Analysis
1964
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 76 later decisions — most recently June 1999 · most notably United States v. Helmsley (1991), Hynes v. Commissioner (1980)
7 federal appellate · 1 district ·
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
Relies on Stoner v. California · Pacific Nat Co v. Welch · Ruben v. Commissioner · Thrift v. Commissioner · Bayley v. Commissioner
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 76 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“must be made on an income tax return for the taxable year of the election, filed on or before the time specified (including extensions thereof) for filing such return.”
2 later decisions quote this exact passage“Petitioners have never adopted any position inconsistent with that reflected in the amended return; they have never represented that they were using any other method to account for their gain on the sale; the entire receipts were included in income; all the information required by the regulations was supplied in the amended return; and respondent at no time could have been misled to •■his disadvantage. [ 42 T.C. at 82 . Emphasis added.]”
1 later decision quote this exact passage“The Commissioner has been given rather broad rule-making authority by section 453 and it would seem that if he considered it to be a reasonable and valid requirement under the statute that an affirmative election to use the installment method be made in an original and timely filed return for the year of sale, he would so provide in his regulation.”
1 later decision quote this exact passagee.g. Bookwalter v. Mayer
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.