Walker v. Commissioner’s Empirical Analysis
1985
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently November 2001
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
Applies 26 U.S.C. § 6501 · 26 U.S.C. § 6653
Relies on Welch v. Helvering · United States v. Janis · Webb v. Commissioner · Weimerskirch v. Commissioner · Pizzarello v. United States
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he absence of adequate tax records does not give the Commissioner carte blanche for imposing Draconian absolutes ... [even though] such absence does weaken any critique of the Commissioner's methodology.”
1 later decision quote this exact passage · from the majority“must provide some predicate evidence connecting the taxpayer to the charged activity if effect is to be given his presumption of correctness.”
1 later decision quote this exact passage · from the majority“The Internal Revenue Service has sometimes overreacted [to unreported income from illegal sources] by imposing arbitrary assessments.”
1 later decision quote this exact passage · from the majority
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.