Mysse v. Commissioner’s Empirical Analysis
1972
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 160 later decisions — most recently November 2017 · most notably Sanders v. United States (1975), Stevens v. Commissioner (1989)
7 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 Golsen v. Commissioner · Golsen v. Commissioner · Commissioner v. Stern · Sonnenborn v. Commissioner · Lineman v. Schmid
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 160 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“To be entitled to the benefits of section 6013(e) a spouse is not required to have perfect knowledge of the family's finances; nor is she required to see that the family maintains a balanced budget; however, she cannot close her eyes to unusual or lavish expenditures.”
1 later decision quote this exact passage“in signing the return, she did not know of, and had no reason to know of”
1 later decision quote this exact passagee.g. Gurr v. Commissioner“conclude(d) that ... it would be inequitable to hold her liable”
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.