Neri v. Commissioner’s Empirical Analysis
1970
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 38 later decisions — most recently March 2007 · most notably Coors v. Commissioner (1973), Pesch v. Commissioner (1982)
2 federal appellate · 1 state decisions
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 Automobile Club of Mich. v. Commissioner · Polachek v. Commissioner · Leuthesser v. Commissioner · Bouchey 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'The doctrine of equitable estoppel is not a bar to the correction by the Commissioner of a mistake of law.'”
2 later decisions quote this exact passage“the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed.”
1 later decision quote this exact passagee.g. Vest v. Commissioner“examination of the application, to discover omissions and errors of computation therein.”
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.