Brown v. Commissioner’s Empirical Analysis
1982
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 75 later decisions — most recently April 2019 · most notably Monge v. Commissioner (1989), Abeles v. Commissioner (1988)
5 federal appellate ·
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 39 U.S.C. § 3401 · 39 U.S.C. § 403 · 39 U.S.C. § 406
Relies on Bradshaw v. Sea World, Inc · Alta Sierra Vista, Inc. v. Commissioner · McCormick v. Commissioner · Wheeler's Peachtree Pharmacy, Inc. v. Commissioner · Weinroth 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 75 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“last permanent address or legal residence known by the Commissioner, or the last known temporary address of a definite duration to which the taxpayer has directed the Commissioner to send all communications during such period.”
6 later decisions quote this exact passage“questions of jurisdiction are fundamental and whenever it appears that this Court may not have jurisdiction to entertain the proceeding that question must be decided.”
1 later decision quote this exact passage“Congress recognized that the receipt of mail is often delayed when it is addressed to a remote location”
1 later decision 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.