Blank v. Commissioner’s Empirical Analysis
1981
Citation profile
18
cited by 18 later decisions
June 1994
most recently cited
3 federal appellate ·
Relationships
Relies on Michel v. United States · California v. Southland Royalty Co. · Lifter v. Commissioner · Keeton v. Commissioner · Moffat 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]his section shall apply in the case of postmarks not made by the United States Postal Service only if and to the extent provided by regulations prescribed by the Secretary.”
2 later decisions quote this exact passage“Section 7502 ↩ is not applicable unless the document is delivered by United States mail to the agency, officer, or office with which it is required to be filed.”
2 later decisions quote this exact passage“deposited with the domestic mail service of the U.S. Post Office.”
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.