Anderson v. Commissioner’s Empirical Analysis
1995
Citation profile
35 federal appellate · 1 district ·
How this case has been cited
Cited by 79 later decisions — most recently February 2019 · most notably Schelble v. Commissioner (1997), Van Scoten v. Commissioner (2006)
35 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
Applies 26 U.S.C. § 6653
Relies on Doerr v. Doerr · CSX Transportation, Inc. v. Easterwood · Allen v. Commissioner · Heasley v. Commissioner · Cherin 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 79 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury.”
8 later decisions quote this exact passage“For purposes of section 6653, 'negligence' is lack of due care or failure to do what a reasonable and prudent person would do under similar circumstances.”
6 later decisions quote this exact passage“one does not have to be an expert in an industry before he can invest in the industry himself or recommend an investment to another.”
6 later decisions quote this exact passage
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.