Koufman v. Commissioner’s Empirical Analysis
1977
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently February 2017 · most notably Graff v. Commissioner (1980), Estate of Young v. Commissioner (1983)
2 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. § 301
Relies on Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And · Haft Trust v. Commissioner · Henningsen v. Commissioner · Haft Trust v. Commissioner · Commissioner v. Erie Forge Co.
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is well settled that the Court cannot approve a deficiency unless the Commissioner has made a claim therefor”
1 later decision quote this exact passagee.g. Winter 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.