Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee’s Empirical Analysis
1975
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently July 2015 · most notably Grosshandler v. Commissioner (1980), Akland v. Commissioner (1985)
7 federal appellate ·
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 United States v. United States Gypsum Co. · Commissioner of Internal Revenue v. Duberstein D Stanton · United States v. Radio Television News Directors Ass'n · Commissioner v. Acker · Stoltzfus v. United States
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“left with the definite and firm conviction that a mistake has been committed.”
1 later decision quote this exact passage · from the majority“highly persuasive evidence of an intent to defraud.”
1 later decision quote this exact passage · from the majority“any part of any underpayment . . . is due to fraud”
1 later decision quote this exact passage · from the majority
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.