Benjamin v. Commissioner’s Empirical Analysis
1976
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 61 later decisions — most recently December 2017 · most notably Cluck v. Commissioner (1995), Benjamin v. Commissioner of Internal Revenue (1979)
4 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
Applies 26 U.S.C. § 115 · 26 U.S.C. § 6651
Relies on Pepper v. Litton · United States v. Powell · Eisner v. Macomber · Burnet v. Harmel · United States v. Davis
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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'books of account' would require, at a minimum, that the respondent have access to and physically view [a petitioner's] books and records.”
3 later decisions quote this exact passage“Restrictions on examination of taxpayer. — No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer’s books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.”
2 later decisions quote this exact passage · from the majority“(1) To comprehensively examine the return and business records of the individual taxpayer, and (2) to discover information helpful to the Commissioner in classifying and selecting other returns for audit.”
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.