Axe v. Commissioner’s Empirical Analysis
1972
Citation profile
How this case has been cited
Cited by 34 later decisions — most recently June 2019 · most notably Cataldo v. Commissioner (1973), Genesis Oil & Gas, Ltd. v. Commissioner (1989)
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 Paulino v. Hamburg-Amerika West German Line, Inc · Moffat v. Commissioner · Rappaport v. Commissioner · Lurkins v. Commissioner · Matteson Co. 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[we] have no authority to extend the period provided by law for filing a petition with the Tax Court whatever the equities of a particular case may be and regardless of the cause for its not being filed within the required period.”
5 later decisions quote this exact passage“office * * * with which the * * * document is required to be filed.”
1 later decision quote this exact passage“Internal Revenue Service, Attention: Tax Court of United States.”
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.