Lurkins v. Commissioner’s Empirical Analysis
1968
Citation profile
How this case has been cited
Cited by 14 later decisions — most recently February 2001
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 C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue · Wood v. Commissioner · Moffat v. Commissioner · Rich v. Commissioner · Boccuto 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Since the only envelope containing the petition on which there was a timely postmark was not properly addressed, the petition was not timely filed under the provisions of section 7502, and since the envelope in which the petition was ultimately delivered to the Tax Court was not received by the Tax Court within the 90-day period and did not bear a timely postmark, the petition was not timely filed under the provisions of section 6213, so the Tax Court has no jurisdiction.”
1 later decision quote this exact passagee.g. Axe v. Commissioner“U.S. Board of Tax Appeals, Washington, D.C. 20044.”
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.