Lee v. United States’s Empirical Analysis
466 F.2d 11 · 1972
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 105 later decisions — most recently April 2013 · most notably Petzoldt v. Commissioner (1989), Niedringhaus v. Commissioner (1992)
10 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 Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · Holland v. United States · Webb v. Commissioner · Mitchell v. Commissioner · Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue
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 105 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'circumstances which at most create only suspicion'”
2 later decisions quote this exact passage · from the majority“without substantial evidence to support (them), or the district court misapprehended the effect of the evidence.”
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.