Lysek v. Commissioner’s Empirical Analysis
1978
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 47 later decisions — most recently March 2017 · most notably United States v. Ven-Fuel, Inc. (1985), John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue Service (1987)
18 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
Applies 26 U.S.C. § 167 · 26 U.S.C. § 6653 · 26 U.S.C. § 7482
Relies on Helvering v. Taylor · Lucas v. Kansas City Structural Steel Co. · Cohen v. Commissioner · Blackstone Realty 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“did not insist on an unreasonable degree of formality in the pleadings”
1 later decision quote this exact passage · from the majority“leave shall be given freely when justice so requires.”
1 later decision quote this exact passage · from the majority“in terms clearly understandable by laymen”
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.