Compton v. Commissioner’s Empirical Analysis
1983
Citation profile
1
cited by 1 later decisions
September 1985
most recently cited
Relationships
Applies 18 U.S.C. § 1952
Relies on Holland v. United States · Spies v. United States · Wichita Terminal Elevator Co. v. Commissioner · Beaver v. Commissioner · Wichita Terminal Elevator Co. 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A]ffirmative proof of an underpayment is a necessary part of the Commissioner's burden”
1 later decision quote this exact passagee.g. Proctor v. Comm'r
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.