Berger v. Commissioner’s Empirical Analysis

1967

Citation profile

cited by 31 later decisions

December 2008

most recently cited

2 federal appellate ·

How this case has been cited

Cited by 31 later decisions — most recently December 2008 · most notably Hoyle v. Comm'r (2008), Frieling v. Commissioner (1983)

2 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. § 6212

Relies on O'Dwyer v. Commissioner · Dolezilek v. Commissioner · D'Andrea v. Commissioner · Birnie v. Commissioner · Marvin 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

“As authorized in a power of attorney on file, we are forwarding, for your information, the enclosed copy of a letter of this date addressed to the taxpayers named below.”
2 later decisions quote this exact passage
e.g. Milton Berger and Ruth K. Berger (Deceased) v. Commissioner of Internal Revenue, Pennsylvania Papyrus Corporation v. Commissioner of Internal Revenue, Joseph Yovanovich and Ann Yovanovich v. Commissioner of Internal Revenue · Berger v. Commissioner
“Estate of Ruth Berger, Dec'd, Milton Berger, Surviving Spouse,”
2 later decisions quote this exact passage
e.g. Milton Berger and Ruth K. Berger (Deceased) v. Commissioner of Internal Revenue, Pennsylvania Papyrus Corporation v. Commissioner of Internal Revenue, Joseph Yovanovich and Ann Yovanovich v. Commissioner of Internal Revenue · Berger v. Commissioner
“650 Delaware Avenue, Camden, New Jersey.”
2 later decisions quote this exact passage
e.g. Milton Berger and Ruth K. Berger (Deceased) v. Commissioner of Internal Revenue, Pennsylvania Papyrus Corporation v. Commissioner of Internal Revenue, Joseph Yovanovich and Ann Yovanovich v. Commissioner of Internal Revenue · Berger v. Commissioner

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.