Abrams v. United States’s Empirical Analysis
449 F.2d 662 · 1971
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 22 later decisions (1 by the Supreme Court) — most recently December 1994
7 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. § 6211 · 26 U.S.C. § 6653
Relies on Illinois ex rel. Kennedy v. Hurley · Webb v. Commissioner · Cox v. Northwest Airlines, Inc. · Gordon v. United States · Bessenyey 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“comparatively insignificant item of income is negligently omitted.”
2 later decisions quote this exact passage · from the majority“It is evident that it was intended that the five percent was to be assessed not just against that segment of the deficiency due to negligence but against the entire amount. The language is clear and leads to no other interpretation.”
1 later decision quote this exact passage · from the majority“That case is not before us on this appeal and we therefore express no opinion whatever as to its proper disposition if it should ever arise”
1 later decision 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.