Klein v. Commissioner’s Empirical Analysis
1965
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 43 later decisions — most recently March 2006 · most notably Scherping v. Commissioner (1984), Pebley v. Commissioner (1981)
2 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. § 6501 · 26 U.S.C. § 6653
Relies on Factor v. Commissioner · Goldsmith v. Commissioner · Willits v. Commissioner · Weinstein v. Commissioner · Commissioner of Internal Revenue v. Peter Licavoli
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[o]ur rules require full --rather than incomplete, fragmentary, or vague-- pleadings by the parties.”
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.