Meneguzzo v. Commissioner’s Empirical Analysis
1965
Citation profile
1 district ·
How this case has been cited
Cited by 424 later decisions (1 by the Supreme Court) — most recently September 2020 · most notably Petzoldt v. Commissioner (1989), United States v. Fior D'Italia, Inc. (2002)
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 Welch v. Helvering · Cohan v. Commissioner · In re Disbarment of Chopak · Schroeder v. Commissioner · Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell
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 424 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“keep such permanent books of account or records”
3 later decisions quote this exact passage“it is not at all clear that such weekly estimates would satisfy the requirements of the regulations.”
1 later decision quote this exact passage“due to negligence or intentional disregard of rules and regulations”
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.