Tipps v. Commissioner’s Empirical Analysis
1980
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 41 later decisions — most recently April 2012 · most notably Knight-Ridder Newspapers, Inc. v. United States (1984), Prussner v. United States (1990)
5 federal appellate · 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
Relies on Taylor v. Commissioner · Dougherty v. Commissioner · Columbia Iron & Metal Co. v. Commissioner · Valdes v. Commissioner · Hewlett-Packard Co. 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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Substantial compliance may be sufficient if the regulatory requirements in dispute are procedural or directory in that they are not of the essence of the thing to be done but are given with a view to the orderly and prompt conduct of business, and if the omission of the required material has not operated to respondent’s prejudice.” (P. 468.)”
2 later decisions quote this exact passage“specific, contemporaneous, and incontrovertible evidence of a binding election to accept the tax consequences imposed by the section. We are not at liberty to infer that an election existed when the unequivocal proof required by Congress does not exist.”
1 later decision quote this exact passage“[t]he election to compute depreciation under section 167(k) with respect to any property must contain ... information”
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.