Taylor v. Commissioner’s Empirical Analysis
1977
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 74 later decisions — most recently November 2020 · most notably Bond v. Commissioner (1993), Woods v. Commissioner (1989)
4 federal appellate · 1 district ·
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 Bingler v. Johnson · Riley Inv Co v. Commissioner of Internal Revenue · Pacific Nat Co v. Welch · Hoffman v. Commissioner · Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.
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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“are procedural or directory in that they are not of the essence of the thing to be done but are given with a view to the orderly conduct of business, they may be fulfilled by substantial, if not strict, compliance.”
4 later decisions quote this exact passage“petitioners have had no opportunity to avail themselves of hindsight to obtain an unwarranted advantage,”
1 later decision quote this exact passage · from the majority“respondent is not in any manner prejudiced by petitioners' actions”
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.