O'Brien v. Commissioner’s Empirical Analysis
1974
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 51 later decisions — most recently May 2013 · most notably Monge v. Commissioner (1989), Abeles v. Commissioner (1988)
3 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 Mullane v. Central Hanover Bank & Trust Co. · Phillips v. Commissioner · City of New York v. New York, New Haven & Hartford Railroad · Schroeder v. City of New York · Walker v. City of Hutchinson
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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the mailing of a notice of deficiency to a taxpayer is to be any more than an empty gesture, there should be some reasonable expectation that the taxpayer will receive it.”
1 later decision 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.