Bolnick v. Commissioner’s Empirical Analysis
1965
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently February 2017
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 Deputy v. du Pont · Dixon v. Unied States · Commissioner v. Gillette Motor Transport, Inc. · Commissioner of Internal Revenue v. Gooch Milling & Elevator Co · United States v. Midland-Ross Corp.
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if we find that a timely claim for refund for the amount could have been filed (whether or not it was in fact filed) on the date that the statutory notice of deficiency was mailed.”
3 later decisions quote this exact passage“in determining the amount of an overpayment, albeit for the same year for which we may determine a deficiency, we are to take into account payments made by the taxpayer by withholding.”
1 later decision quote this exact passage“except to the extent of that portion of the amount received on redemption which is properly attributable to something other than the debentures themselves,”
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.