Charczuk v. Commissioner’s Empirical Analysis
1985
Citation profile
25 federal appellate · 7 district · 1 state decisions
How this case has been cited
Cited by 71 later decisions — most recently January 2019 · most notably Braley v. Campbell (1987), Hill v. Norfolk and Western Railway Company (1987)
25 federal appellate · 7 district · 1 state decisions
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. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 6673 · 26 U.S.C. § 7482 · 28 U.S.C. § 1912 · 28 U.S.C. § 1927
Relies on Christiansburg Garment Co. v. Equal Employment Opportunity Commission · Roadway Express, Inc. v. Piper · Eisner v. Macomber · Pollock v. Farmers' Loan & Trust Co. · Pollock v. Farmers' Loan & Trust Co.
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 71 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Courts are in no way obligated to tolerate arguments that thoroughly defy common sense.”
3 later decisions quote this exact passage · from the majority“all appropriate protections of due process”
1 later decision quote this exact passage · from the majority“all income from whatever source derived,”
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.