Lare v. Commissioner’s Empirical Analysis
1974
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently November 2017 · most notably 121 T.C. No. 19 - Fortunato J. Mendes v. Commissioner (2003), Lare v. C. I. R (1975)
1 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 Lucas v. Earl · United States v. Gilmore · Lyeth v. Hoey · Woodward v. Commissioner · United States v. Basye
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.
“Statements made in a tax return signed by a taxpayer may be treated as admissions.”
4 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.