Edwards v. Commissioner’s Empirical Analysis
1982
Citation profile
113 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 381 later decisions — most recently October 2020 · most notably Petzoldt v. Commissioner (1989), McCoy v. Commissioner (1983)
113 federal appellate · 2 district · 1 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. § 6501 · 26 U.S.C. § 6651
Relies on Starnes v. Penrod Drilling Co. · Texas v. Louisiana · Thompson v. United States · Association of National Advertisers, Inc. v. Federal Trade Commission · Merrion v. Jicarilla Apache Tribe
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 381 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“demonstrating that the taxpayer received unreported income”
27 later decisions quote this exact passage · from the majority“Requiring taxpayers, who institute civil proceedings protesting deficiency notices, to produce records or face dismissal constitutes no invasion of privacy or unlawful search or seizure.”
11 later decisions quote this exact passage · from the majority“Meritless appeals of this nature are becoming increasingly burdensome on the federal court system.”
9 later decisions 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.