Levy v. Commissioner’s Empirical Analysis
1981
Citation profile
How this case has been cited
Cited by 13 later decisions — most recently February 2013
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 Moffat v. Commissioner · Sylvan v. Commissioner · Fishman v. Commissioner · Fishman v. Commissioner · Lewy 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“on some settled business and residential basis,”
3 later decisions quote this exact passage“In any event, the petitioners were abroad when the statutory notice was delivered at their home, and this seems to be what the statute contemplates.”
2 later decisions quote this exact passage“the full 90-day period for reviewing their position and determining their options was not available to the * * * taxpayers, and it was this precise hardship which occasioned the drafters to allow 150 days for a response where the taxpayer is abroad.”
1 later decision quote this exact passagee.g. Wade 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.