Moffat v. Commissioner’s Empirical Analysis
1966
Citation profile
How this case has been cited
Cited by 81 later decisions — most recently November 2011 · most notably Keeton v. Commissioner (1980), Shelton v. Commissioner (1974)
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. § 6213
Relies on Rich v. Commissioner · Skolski v. Commissioner of Internal Revenue · Denman v. Commissioner · Galvin v. Commissioner · Madison 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 81 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“statute does not make the filing date depend upon when the cover containing the petition was placed in a United States mailbox.”
1 later decision quote this exact passage“a document shall be deemed to be filed on the date of the postmark stamped on the cover in which such document was mailed.”
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.