Weinroth v. Commissioner’s Empirical Analysis
1980
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 94 later decisions — most recently April 2016 · most notably Monge v. Commissioner (1989), Frieling 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
Relies on Hill v. United Brotherhood of Carpenters & Joiners, Local 25 · Kahm v. United States · Cohen v. United States · Bradshaw v. Sea World, Inc · Alta Sierra Vista, Inc. 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 94 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Because of the proclivity of taxpayers to move without notifying the Commissioner of their new addresses, the burden is on the taxpayer to provide the Commissioner with clear and concise notification of the new address.”
3 later decisions quote this exact passage“the last known permanent address or legal residence of the taxpayer, or the last known temporary address of a definite duration or period to which all communications during such period should be sent.”
3 later decisions quote this exact passage“mailed to the taxpayer at his last known address”
2 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.