Gerardo v. Commissioner’s Empirical Analysis
1977
Citation profile
60 federal appellate · 1 district ·
How this case has been cited
Cited by 155 later decisions (1 by the Supreme Court) — most recently August 2021 · most notably Weimerskirch v. Commissioner (1979), United States v. Fior D'Italia, Inc. (2002)
60 federal appellate · 1 district ·
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. Janis · O’Callahan v. Parker, Warden · Anderson v. United States · Frey v. United States · Webb 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 155 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““. . .in order to give effect to the presumption on which the Commissioner relies, some evidence must appear which would support an inference of the taxpayer's involvement in gambling activity during the period covered by the assessment. Without that evidentiary foundation, minimal though if [sic] may be, an assessment may not be supported even where the taxpayer is silent, (citations omitted) “While we realize the difficulties which the Commissioner encounters in assessing deficiencies in circumstances such as are presented here, we nevertheless must insist that the Commissioner provide some predicate evidence connecting the taxpayer to the charged activity if effect is to be given his presumption of correctness. Here, the record is barren of that underlying evidence . . . .””
12 later decisions quote this exact passage · from the majority“[I]n order to give effect to the presumption on which the Commissioner relies, some evidence must appear which would support an inference of the taxpayer's involvement in [illegal] * * * activity during the period covered by the assessment .”
9 later decisions quote this exact passage · from the majority“[Tjhe absence of adequate tax records does not give the Commissioner carte blanche for imposing Draconian absolutes ____ [However,] such absence does weaken any critique of the Commissioner’s methodology. Arithmetic precision was originally and exclusively in [the taxpayer’s] hands, and he had a statutory duty to provide it____ [Hjaving defaulted in his duty, he cannot frustrate the Commissioner’s reasonable attempts by compelling investigation and reeomputation under every means of income determination. Nor should he be overly chagrined at the Tax Court’s reluctance to credit every word of his negative wails.”
4 later decisions 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.