Traxler v. Commissioner’s Empirical Analysis
1973
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently November 2017 · most notably Estate of Di Rezza v. Commissioner (1982), Lewy v. Commissioner (1977)
2 federal appellate · 1 district ·
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 August v. Commissioner · Southern California Loan Asso. v. Commissioner · United Tel. Co. v. Commissioner · William Frantze & 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the taxpayer may file a petition with the Tax Court. Petitioners apparently contend that this statute is recipient oriented and thus the language”
1 later decision quote this exact passage“it seems best not to make taxpayers dependent on the efficiency of the Internal Revenue Service [in dating the notice of deficiency]”
1 later decision quote this exact passage“settled law that the date appearing on the notice of deficiency is not the date of mailing (although the dates may coincide).”
1 later decision quote this exact passagee.g. Weiss v. Comm'r
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.