Valdes v. Commissioner’s Empirical Analysis
1973
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently June 1999 · most notably Knight-Ridder Newspapers, Inc. v. United States (1984), Young v. Commissioner (1986)
6 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 Angelus Milling Co. v. Commissioner · Hoffman v. Commissioner · Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc. · Sperapani v. Commissioner · Cary 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In ascertaining whether a particular provision of a regulation stating how an election is to be made must be literally complied with, it is necessary to examine its purpose, its relationship to other provisions, the terms of the underlying statute, and the consequences of failure to comply with the provision in question. * * *”
2 later decisions quote this exact passage · from the majority“reflect the taxpayer's unequivocal agreement to take the benefits and burdens of”
2 later decisions quote this exact passage · from the majority“filed nothing which, if the tables were turned ... would show that they were committed to that election and its statutory consequences.”
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.