August v. Commissioner’s Empirical Analysis
1970
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 46 later decisions — most recently October 2017 · most notably United States v. Ahrens (1976), Coleman v. Commissioner (1990)
1 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 Cohen v. United States · Moffat v. Commissioner · Rich v. Commissioner · Tenzer v. Commissioner · Southern California Loan Asso. 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he critical date is the date the deficiency notice was 'mailed.'”
2 later decisions 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.