Cataldo v. Commissioner’s Empirical Analysis
1973
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 88 later decisions — most recently May 2018 · most notably Wiley v. United States (1994), Cupp v. Commissioner (1975)
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 Luhring v. Glotzbach · Paulino v. Hamburg-Amerika West German Line, Inc · Rosenberg v. Commissioner · August v. Commissioner · Houghton 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 88 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This Court simply requires the respondent to establish his procedure for the mailing of such notices and to introduce evidence showing that such procedure was followed in the case before it.”
1 later decision quote this exact passage · from the majority“A notice of deficiency which is properly mailed need not be received to be effective * * *.”
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.