White v. Commissioner’s Empirical Analysis
1979
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 81 later decisions (1 by the Supreme Court) — most recently July 2016 · most notably Commissioner v. Lundy (1996), Jarvis v. Commissioner (1982)
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
Relies on Flint v. Stone Tracy Co. · United States v. Sullivan · Gajewski v. Commissioner · Thaggard v. United States · Schmerler Ford, Inc. v. National Labor Relations Board
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.
“it contains sufficient data from which respondent can compute and assess a tax liability.”
5 later decisions quote this exact passage“or if no return was filed by the taxpayer, within 2 years from the time the tax was paid.”
2 later decisions quote this exact passage“within 3 years from the time the return was filed”
1 later decision 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.