Chaum v. Commissioner’s Empirical Analysis
1977
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently September 2009 · most notably Powers v. Commissioner (1993), Wasie v. Commissioner (1986)
3 federal appellate ·
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
Relies on Helvering v. Taylor · Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue · Roberts v. Commissioner · Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal Revenue · Suarez 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The criterion is not whether petitioners affirmatively interfered with respondent's efforts to make a precise determination but is rather whether respondent's actions were reasonable under all the existing facts.”
2 later decisions quote this exact passage“the burden is upon the taxpayer to establish the amount of a deduction claimed.”
1 later decision quote this exact passage“burden of going forward with the evidence”
1 later decision quote this exact passagee.g. Fong v. Commissioner
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.