United States v. Rexach’s Empirical Analysis
482 F.2d 10 · 1973
Citation profile
49 federal appellate · 23 district · 4 state decisions
How this case has been cited
Cited by 135 later decisions (2 by the Supreme Court) — most recently December 2016 · most notably United States v. Janis (1976), Raleigh v. Illinois Department of Revenue (2000)
49 federal appellate · 23 district · 4 state decisions
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. § 1011 · 26 U.S.C. § 111 · 26 U.S.C. § 162 · 26 U.S.C. § 165 · 26 U.S.C. § 172 · 26 U.S.C. § 6653 · 26 U.S.C. § 7454
Relies on Welch v. Helvering · Commissioner v. Sunnen · Helvering v. Taylor · Bull v. United States · O’Callahan v. Parker, Warden
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 135 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[L]anguage relating to the disappearance of the “presumption,” found in Clark, Cohen v. C.I.R., 266 F.2d 5 , 11 (9th Cir. 1959) and more recently in Herbert v. C.I.R., 377 F.2d 65 , 69 (9th Cir. 1967), would seem to refer not to a shifting of the ultimate burden of persuasion to the Commissioner but to the fateful consequences for him if, in the face taxpayer’s initial presentation of evidence proving the deficiency erroneous, there is added to the record (whether from the Commissioner’s or the taxpayer’s witnesses or documents) no contradictory evidence supporting the bare assessment, [citation omitted] Lawrence v. C.I.R., 143 F.2d 456 (9th Cir. 1944), the other case cited by the district court, stands for this proposition. United States v. Rexach, supra, 482 F.2d at 17 n. 3.”
3 later decisions quote this exact passage““This rule for taxpayer-initiated suits is premised on several factors other than the normal evidentiary rule imposing proof obligations on the moving party: the relevant prior Supreme Court precedent indicative, if not determinative of the issue. [Citation omitted.]; the presumption of administrative regularity; the likelihood that the taxpayer will have access to the relevant information; and the desirability of bolstering the record-keeping requirements of the Code.” 482 F.2d at 16 .”
2 later decisions quote this exact passage“in a deficiency or refund suit, the burdens of going forward and of ultimate persuasion are always on the taxpayer and never shift to the Commissioner.”
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.