Crum v. Commissioner’s Empirical Analysis

Citation profile

36 federal appellate · 2 district · 2 state decisions

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.

1. “(a)n innocent taxpayer should not be penalized because the tax collector neglects to tell his right hand what his left hand is doing.”

   4 later decisions quote this exact passage · from the majority
   e.g. Andrews v. Commissioner · Buffano v. Comm'r

2. “'the taxpayer's last permanent address ... known by the Commissioner or the last known temporary address of a definite duration to which the taxpayer has directed the Commissioner to send all communications.'”

   3 later decisions quote this exact passage · from the majority
   e.g. Estate of Riger v. Commissioner · Marks v. Commissioner

3. “Although the adequacy of subsequently filed tax returns alone to provide notification of a change in address is questionable and unclear, notice of . . . [the taxpayer's new address] . . . was afforded and evidenced apart from his 1970 and 1971 income tax returns. Moreover 'a taxpayer's last known address must be determined by a consideration of all relevant circumstances.' Lifter v. Commissioner, [ 59 T.C. 818 ] supra at 821 ; and 'the Commissioner is required to exercise reasonable care and diligence in ascertaining and mailing a deficiency notice to the correct address.' Arlington Corp. v. Commissioner, 183 F.2d 448 , 450 (5th Cir. 1950) . The controlling test therefore as to when the statutory time period for filing the petition for redetermination began is whether, in light of all the pertinent circumstances, the IRS noted reasonable in mailing the deficiency notice . . . " Crum v. Commissioner, 635 F.2d 895 , 899 (D.C. Cir. 1980) . This Circuit has never had occasion to explicitly consider the effect of subsequently filed returns upon the Commissioner's determination of a taxpayer's "last known address. " We find in the instant case, as apparently did the Crum court, that subsequently filed returns must be considered relevant when determining a taxpayer's "last known address.”

   2 later decisions quote this exact passage · from the majority
   e.g. Anable v. Commissioner · McPartlin v. Commissioner of the Internal Revenue Service