Lerer v. Commissioner’s Empirical Analysis
1969
Citation profile
How this case has been cited
Cited by 27 later decisions — most recently February 2017 · most notably Keeton v. Commissioner (1980), Shelton v. Commissioner (1974)
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 St. Paul Bottling Co. v. Commissioner · King v. Commissioner · Prather v. Commissioner · Orenduff v. Commissioner · Davison 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“after the notice of deficiency authorized in section 6212 is mailed * * * the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency.”
1 later decision quote this exact passage“the sufficiency of the notice must be determined from the language used.”
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.