Toscano v. Commissioner’s Empirical Analysis
1969
Citation profile
How this case has been cited
Cited by 35 later decisions — most recently August 2020 · most notably Abatti v. Commissioner (1986), Kraasch v. Commissioner (1978)
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 Hazel-Atlas Glass Co. v. Hartford-Empire Co. · William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal Revenue · England v. Doyle · Martina Theatre Corp. v. Schine Chain Theatres, Inc. · Jefferson Loan Co. 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[at] the very least it must be established clearly and convincingly that the former decision was obtained as a direct result of fraud and it should also be shown that the fraudulent conduct was deliberately undertaken to influence the Court in its decision.”
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.