Ruark v. Commissioner’s Empirical Analysis
1971
Citation profile
24 federal appellate ·
How this case has been cited
Cited by 111 later decisions — most recently September 2019 · most notably Bradford v. Commissioner (1986), Lerch v. Commissioner of Internal Revenue Service (1989)
24 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. § 6653
Relies on Spies v. United States · Michigan National Bank v. Michigan · Remmer v. United States · Grant Foster and Barbara Dunn Foster v. Commissioner of Internal Revenue · Factor 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 111 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“concealment of assets or covering up sources of income”
3 later decisions quote this exact passage · from the majoritye.g. Durland v. Comm'r · Good v. Comm'r“handling of one's affairs to avoid making the records usual in transactions of the kind.”
2 later decisions quote this exact passage · from the majority
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.