Orenduff v. Commissioner’s Empirical Analysis
1968
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 13 later decisions — most recently April 1982
1 federal appellate · 1 district ·
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. § 6871
Relies on Abel v. Campbell · Jamy Corp. v. Riddell · 226 F. Supp. 312 - In the Matter of Orenduff · 225 F. Supp. 70 - Kornberg v. Tomlinson · Gawantka v. Immigration & Naturalization Service
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“no petition for any such redetermination shall be filed with the Tax Court after the adjudication of bankruptcy,” etc. (Emphasis added.) The term”
2 later decisions quote this exact passage“require that a taxpayer be denied access to this Court when a completely new deficiency, neither assessed nor claimed in the bankruptcy court, is determined after the bankruptcy or receivership proceedings are closed.”
1 later decision quote this exact passage“may be presented * * * to the court before which the bankruptcy or receivership proceeding is pending,” i.e., deficiencies handled under the”
1 later decision 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.