Scudder v. Commissioner’s Empirical Analysis
1967
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently January 2013 · most notably Sonnenborn v. Commissioner (1971), Guth v. Commissioner (1990)
11 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
Relies on James v. United States · Commissioner v. Wilcox · Brotherhood of Railway & Steamship Clerks v. Florida East Coast Railway Co. · Alton v. Alton · Kann v. Commissioner of Internal Revenue. Kann's Estate 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Although we have much sympathy for petitioner’s unhappy situation and are appalled at the harshness of this result in the instant case, the inflexible statute leaves no room for amelioration.” (Emphasis supplied.) 48 T.C. at 41 .”
3 later decisions quote this exact passage · from the majority““We therefore, with considerable reluctance, uphold respondent’s determination of deficiencies and additions to tax in their entirety.” (Emphasis supplied.) 48 T.C. at 41 .”
2 later decisions quote this exact passage · from the majority““It is not contended by respondent that petitioner personally benefited, directly or indirectly, from the funds taken by Frank from the partnership.””
2 later decisions 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.