Reddock v. Commissioner’s Empirical Analysis
1979
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently October 2012 · most notably Frieling v. Commissioner (1983), McKay v. Commissioner (1989)
7 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 Hill v. United Brotherhood of Carpenters & Joiners, Local 25 · General Electric Co. v. International Union of Electrical, Radio & Machine Workers · Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal Revenue · Perlmutter v. Commissioner · Clodfelter 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the mailing of a notice under section 6212(a)”
2 later decisions quote this exact passage“within the meaning of section 6212(b)(1).”
2 later decisions quote this exact passage“We are dealing with the statute of limitations on assessments which goes to the heart of the Commissioner's power to determine and assess deficiencies.”
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.