Glaze v. United States’s Empirical Analysis
641 F.2d 339 · 1981
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently October 2017
9 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 Peter J. Migliorini v. New York · Jones v. Liberty Glass Co. · Kavanagh v. Noble · Durovic v. Commissioner · Durovic 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“can only be deemed to refer to the filing status of”
6 later decisions quote this exact passage · from the majority“Joint Return After Filing Separate Return.”
3 later decisions quote this exact passage · from the majoritye.g. Knez v. Comm'r · Ibrahim v. Comm'r“limitation in section 6013(b)(2) of the Code deals specifically with an election to file a joint return after the filing of separate returns. The statute is silent concerning joint returns where no separate returns have been filed for the same taxable year. Therefore, even though the election to change from a separate return to a joint return is barred after the expiration of 3 years from the last date prescribed for filing a return, this does not preclude an election to file a joint return for the first time.”
2 later decisions quote this exact passage · from the majority
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.