Lollis v. Commissioner’s Empirical Analysis
1979
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 74 later decisions — most recently January 2014 · most notably Grosshandler v. Commissioner (1980), Brooks v. Commissioner (1984)
9 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 Commissioner of Internal Revenue v. Duberstein D Stanton · Cohan v. Commissioner · Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue · Plunkett v. Commissioner · Amos v. Commissioner of Internal Revenue
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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]nadequate or non-existent records are also a badge of fraud.”
2 later decisions quote this exact passage · from the majority“Perhaps it was [arbitrary], but it would have been equally arbitrary to pick some other percentage. What the Tax Court did, whether 'arbitrary' or not, was more favorable to the taxpayer than their proof requires.”
1 later decision quote this exact passage · from the majority“In the case of a joint return under section 6013 , this subsection shall not apply with respect to the tax of a spouse unless some part of the underpayment is due to the fraud of such spouse.”
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.