Stewart v. Commissioner’s Empirical Analysis
1983
Citation profile
31 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 81 later decisions — most recently August 2021 · most notably Zmuda v. Commissioner (1984), Recklitis v. Commissioner (1988)
31 federal appellate · 1 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. § 103 · 26 U.S.C. § 351 · 26 U.S.C. § 453 · 26 U.S.C. § 482
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Bingler v. Johnson · United States v. Cumberland Public Service 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 81 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Without question, the most appropriate times for the Commissioner to inform a taxpayer of the legal theories on which he intends to rely are first in the notice of deficiency and then in the Commissioner’s answer in the Tax Court. But the Commissioner does not necessarily forfeit his right to rely on a theory by failing to raise it at the preferred times. “The basic consideration is whether the taxpayer is surprised and disadvantaged. ...””
5 later decisions quote this exact passage · from the majority“A sale by one person cannot be transformed for tax purposes into a sale by another by using the latter as a conduit through which to pass title.”
4 later decisions quote this exact passage · from the majority“in order to prevent evasion of taxes or clearly to reflect * * * income.”
3 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.