Schroeder v. Commissioner’s Empirical Analysis
1986
Citation profile
2
cited by 2 later decisions
March 1989
most recently cited
Relationships
Relies on Welch v. Helvering · Neely v. Commissioner · Bixby v. Commissioner · Grosshandler v. Commissioner · Cupp 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.”
1 later decision quote this exact passage“engaged in tactics designed to delay and obstruct respondent's determination of his tax liabilities.”
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.