Karme v. Commissioner’s Empirical Analysis
1982
Citation profile
45 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 152 later decisions — most recently February 2018 · most notably Petzoldt v. Commissioner (1989), United States v. Zolla (1984)
45 federal appellate · 1 district · 2 state decisions
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. § 163
Relies on United States v. Janis · United States v. Payner · Dames & Moore v. Regan · 102 S. Ct. 969 - United States v. Security Industrial Bank · Strong v. United States
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 152 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“because the taxpayer may face practical difficulties in attempting to refute the Commissioner's assertion that the taxpayer received unreported income.”
3 later decisions quote this exact passage · from the majority“(1) The decision to prosecute was based on impermissible grounds such as race, religion, or the exercise of constitutional rights; and (2) that others similarly situated are generally not prosecuted.”
1 later decision quote this exact passage · from the majority“the interests of justice will best be served by admission of the statement into evidence.”
1 later decision quote this exact passage · from the majoritye.g. Avery 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.