Klemp v. Commissioner’s Empirical Analysis
1981
Citation profile
22
cited by 22 later decisions
1
cited 1 times by the Supreme Court
April 1996
most recently cited
8 federal appellate · 2 district ·
Relationships
Relies on Colony, Inc. v. Commissioner · Lucia v. United States · Bennett v. Commissioner · Dowell v. Commissioner · McDonald 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except as otherwise provided in this section, the amount of any tax * * * shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed) * * *”
1 later decision quote this exact passage · from the dissent
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.