Olson v. United States’s Empirical Analysis
760 F.2d 1003 · 1985
Citation profile
34 federal appellate · 5 district ·
How this case has been cited
Cited by 73 later decisions — most recently September 2017 · most notably Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue (1986), McCarthy v. Mayo (1987)
34 federal appellate · 5 district ·
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. § 6201
Relies on In Re Peterson · United States v. Romero · United States v. Buras · Hatch v. Reliance Insurance
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 73 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This court has repeatedly rejected the argument that wages are not income as frivolous.”
4 later decisions quote this exact passage · from the majority“Because a taxpayer may not obtain a refund without first filing a return, * * * [ sec. 301.6402-3(a)(1) , Proced. & Admin. Regs.], the form filed by * * * [the taxpayer] should be construed to be a 'purported' return.”
2 later decisions quote this exact passage · from the majority“the self-assessment is substantially incorrect.”
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.