Marcus v. Commissioner’s Empirical Analysis
1978
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 128 later decisions — most recently August 2017 · most notably Doncaster v. Commissioner (1981), Truesdell v. Comm'r (1987)
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
Relies on United States v. Radio Television News Directors Ass'n · Stoltzfus v. United States · Otsuki v. Commissioner · Powell v. Granquist · Mitchell 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 128 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although mere understatement of income standing alone is not sufficient to prove fraud, the consistent and substantial understatement of income is, by itself, strong evidence of fraud.”
3 later decisions quote this exact passage
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.