Walker v. Commissioner’s Empirical Analysis
1966
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently November 2019
4 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
Relies on Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Colony, Inc. v. Commissioner · Burnet v. S. & L. Building Corp. · Reis 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“should 'be taken into consideration in determining whether any omitted amount was disclosed in the [partnership] return in a manner adequate to apprise [respondent] of the nature and amount of such item. [Genevieve B. Walker, supra at 637-638 .]”
1 later decision quote this exact passage“from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return,”
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.