Minuto v. Commissioner’s Empirical Analysis
1976
Citation profile
How this case has been cited
Cited by 14 later decisions — most recently November 1992
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 Moffat v. Commissioner · Kiker v. Commissioner · Axe v. Commissioner · Molosh v. Commissioner · Lurkins 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In light of the fact that the Rules in effect when the petition in this case was mailed stated no mailing address for the Court and at that time the Court’s offices had been located at its new address of 400 Second Street, N.W., Washington, D.C., for a little, less than 1 year, we conclude that a reasonable interpretation of the words “properly addressed” in section 7502(a)(2)(B) is that the envelope in which the petition in this case was enclosed was properly addressed. * * * [Minuto v. Commissioner, supra at 621.]”
1 later decision quote this exact passage“We are not here confronted with the facts which lead to our conclusion in the Lurkins case. There our current Rules specifically provided that petitions be filed with the “Clerk of the Tax Court of the United States” and set forth the mailing address of the Clerk of the Tax Court with whom petitions and other pleadings should be filed. * * * [Minuto v. Commissioner, supra at 621.]”
1 later decision quote this exact passage“United States Tax Court 400 Second Street N.W., Washigton, D.C. 20017”
1 later decision quote this exact passagee.g. Smetanka v. Comm'r
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.