Donald H. Mathes and Patricia Marie Mathes v. Commissioner of Internal Revenue’s Empirical Analysis
1978
Citation profile
31 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 59 later decisions — most recently November 2012 · most notably Lonsdale v. Commissioner (1981), Parker v. Commissioner (1984)
31 federal appellate · 1 district · 4 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 Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · Gregory v. Helvering · Phillips v. Commissioner · Phillips v. Commissioner · Wickwire v. Reinecke
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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The seventh amendment preserves the right to jury trial “in suits at common law.” Since there was no right of action at common law against a sovereign, enforceable by jury trial or otherwise, there is no constitutional right to a jury trial in a suit against the United States. [Citations omitted.] Thus, there is a right to a jury trial in actions against the United States only if a statute so provides. Congress has not so provided when the taxpayer elects not to pay the assessment and sue for a redetermination in the Tax Court. For a taxpayer to obtain a trial by jury, he must pay the tax allegedly owed and sue for a refund in district court. 28 U.S.C. §§ 2402 & 1346(a)(1). The law is therefore clear that a taxpayer who elects to bring his suit in the Tax Court has no right, statutory or constitutional, to a trial by jury.”
10 later decisions quote this exact passage · from the majority“elementary that there is no right to a jury trial in the Tax Court.”
1 later decision 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.