Sauers Nj 08404 v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
3 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 46 later decisions — most recently December 2016 · most notably Bagby v. Commissioner (1994), Prosser v. Prosser (1996)
3 federal appellate · 1 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
Relies on Welch v. Helvering · Link v. Wabash Railroad · Clark v. Barnard · International Ass'n of Machinists v. Duckworth · Shoup Voting Machine Corp. v. Datamedia Computer Service, Inc.
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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a penalty statute designed to deter taxpayers from bringing frivolous or dilatory suits”
2 later decisions quote this exact passage · from the majority“a hodgepodge of unsupported assertions, irrelevant platitudes, and legalistic gibberish.”
1 later decision quote this exact passage · from the majoritye.g. Powers v. Comm'r“raised a litany of legal arguments typical of those asserted by 'tax protesters.'”
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.