Breman v. Commissioner’s Empirical Analysis
1976
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 96 later decisions — most recently August 2020 · most notably Crocker v. Commissioner (1989), Judge v. Commissioner (1987)
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 United States v. International Building Co. · Mitchell v. Bekins Van & Storage Co. · Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal Revenue · Joseph A. Cirillo and Martha R. Cirillo v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph A. Cirillo and Martha R. Cirillo · Rodney v. Comm'r
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 96 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may not enlarge upon that statutory jurisdiction.”
2 later decisions quote this exact passage“of the correct amount of the deficiency * * *.”
2 later decisions quote this exact passage · from the majority“It is true, of course, that if we should deny respondent's motion to amend his answer and raise the new issues contained in his affirmative allegations, including fraud, he could issue a new deficiency notice as provided under [the predecessor section to section 6212(c)(1) ]”
1 later decision 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.