Bradley v. Commissioner’s Empirical Analysis
1971
Citation profile
1 district ·
How this case has been cited
Cited by 15 later decisions — most recently October 2007
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
Applies 26 U.S.C. § 162 · 26 U.S.C. § 6651
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · James v. United States · North American Oil Consolidated v. Burnet · William F. Sanford v. Commissioner of Internal Revenue · Sanford 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Morever, it is well established that an * * * [agent's] failure to prepare and file a return does not itself constitute reasonable cause for failure to file within the meaning of section 6651(a) .”
1 later decision quote this exact passagee.g. Edwards v. Comm'r“it was the intention of Congress that no deduction should be allowed solely on the basis of a taxpayer's unsupported self-serving testimony.”
1 later decision quote this exact passage“the record falls woefully short of meeting the substantiation requirements of section 274(d) of the Code.”
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.