Poynor v. Commissioner’s Empirical Analysis
81 F.2d 521 · 1936
Citation profile
31 federal appellate · 4 state decisions
How this case has been cited
Cited by 47 later decisions — most recently October 1990 · most notably Charlson Realty Co. v. United States (1967), Stebbins' Estate v. Helvering (1941)
31 federal appellate · 4 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. § 272 · 26 U.S.C. § 613
Relies on United States v. Angeline Lombardo · Lewis-Hall Iron Works v. Blair · The Executors and Heirs of Augustin De Yturbide Deceased v. The United States · Chambers v. Lucas · Enelow v. New York Life Ins.
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 6212. Notice of deficiency “(a) In general. — If the Secretary or his delegate determines that there is a deficiency in respect of any tax imposed by subtitles A or B, he is authorized to send notice of such deficiency to the taxpayer by registered mail.” “§ 6213. Restrictions applicable to deficiencies; petition to Tax Court “(a) Time for filing petition and restriction on assessment. — Within 90 days, or 150 days if the notice is addressed to a person outside the States of the Union and the District of Columbia, after the notice deficiency authorized in section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the-deficiency. Except as otherwise provided! in section 6861 no assessment of a deficiency in respect of any tax imposed by subtitle A or B and no levy or proceeding in court for its collection shall be-made, begun, or prosecuted until such, notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be; nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court.” “§ 7502. Timely mailing treated as timely fi”
2 later decisions quote this exact passage · from the majority““By explicit language of the statute the right conferred on the taxpayer to petition for a redetermination of a deficiency is subject to the condition that such petition be filed with the Board of Tax Appeals within the time prescribed; and, if the taxpayer does not file such petition with the Board of Tax Appeals within the time prescribed, that Board is required to assess the • deficiency, notice of which has been mailed to the taxpayer. Those provisions negative the conclusion that the Board of Tax Appeals has the right or power to consider a petition for a redetermination of a deficiency where such petition is filed with it after the expiration of the prescribed period.””
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.