Lewy v. Commissioner’s Empirical Analysis
1977
Citation profile
How this case has been cited
Cited by 32 later decisions — most recently August 2020 · most notably Looper v. Commissioner (1980), Brown v. Commissioner (1982)
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 Sylvan v. Commissioner · Eppler v. Commissioner · Tenzer v. Commissioner · Brooks v. Commissioner · Skolski v. Commissioner of Internal Revenue
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“we are inclined to adopt a construction which will permit us to retain jurisdiction without doing violence to the statutory language.”
4 later decisions quote this exact passage · from the concurrence“addressed to a person outside the United States”
2 later decisions quote this exact passage“We are unwilling to frustrate this clear congressional policy by relegating petitioner to a lesser period whenever there exists some conceivable way filing could be accomplished within that time.”
1 later decision quote this exact passage · from the concurrence
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.