Rechtzigel v. Commissioner’s Empirical Analysis
1982
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 120 later decisions — most recently February 2019 · most notably Davis v. Commissioner (1983), Kotmair v. Commissioner (1986)
6 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
Relies on National Hockey League v. Metropolitan Hockey Club, Inc. · Hoffman v. United States · Baxter v. Palmigiano · Hughes Tool Co. v. Trans World Airlines, Inc. · California v. Byers
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 120 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the necessary effect of defaulting petitioner is to deem admitted the affirmative allegations in the answer irrespective of petitioner's denial [in the reply]. The sanction thus converts the denial into an admission.”
4 later decisions quote this exact passage · from the majority“[a]n order that the matters regarding which the order was made or any other designated facts shall be taken to be established for the purposes of the case in accordance with the claim of the party obtaining the order.”
1 later decision quote this exact passage · from the majoritye.g. Lutz v. Commissioner“we found fraud to have been sufficiently proven on the basis of facts properly pleaded in the answer that were deemed admitted under Rule 37(c) or its predecessor because of petitioner's failure to file a reply.”
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.