Traxler v. Commissioner’s Empirical Analysis
1975
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 21 later decisions — most recently August 2007
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 United States v. Maude · Traxler 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Motion for Reconsideration and Revision of Opinion”
2 later decisions quote this exact passage“an official postmark on which a taxpayer could rely in order to determine the date of mailing of a notice was a circular mark which contains the name of the Post Office (or the caption”
1 later decision quote this exact passage“along with the State abbreviation and identifying number of the Sectional Center Facilities) and the date of mailing.”
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.