Grosshandler v. Commissioner’s Empirical Analysis
1980
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 551 later decisions — most recently September 2019 · most notably Rowlee v. Commissioner (1983), Petzoldt v. Commissioner (1989)
4 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 Beaver v. Commissioner · Stoltzfus v. United States · Otsuki v. Commissioner · Powell v. Granquist · Stratton 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 551 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This section has no provision relating to reasonable cause and lack of willful neglect. It is mandatory and extenuating circumstances are irrelevant.”
8 later decisions quote this exact passage · from the majority“[a]t some point, it must be concluded that he did not intend to file until his nonfiling was discovered. Such conduct constitutes willful concealment of income to evade payment of taxes.”
1 later decision quote this exact passage · from the majority“unless the petitioner can place himself within one of the computational exceptions provided for in subsection (d) thereof.”
1 later decision quote this exact passage · from the majoritye.g. Beam v. Commissioner
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.