Gregory v. United States’s Empirical Analysis
1944
Citation profile
23 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 44 later decisions — most recently August 1986 · most notably Cohen v. United States (1962), Alta Sierra Vista, Inc. v. Commissioner (1974)
23 federal appellate · 1 district · 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 Sioux Tribe of Indians v. United States · Lehigh Portland Cement Co. 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“duty and responsibility of finding out before mailing a deficiency notice whether the last known address * * * was a proper address, or whether or not a taxpayer was still at some temporary address of uncertain duration.”
1 later decision quote this exact passage“had reference to the last known permanent address or legal residence of the taxpayer, or the last known temporary address of a definite duration or period to which all communications during such period should be sent.”
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.