Hebrank v. Commissioner’s Empirical Analysis
1983
Citation profile
1 district ·
How this case has been cited
Cited by 229 later decisions — most recently September 2019 · most notably DiLeo v. Commissioner (1991), Truesdell v. Comm'r (1987)
1 district ·
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 Helvering v. Mitchell · Rowlee v. Commissioner · Stoltzfus v. United States · Webb v. Commissioner · Stratton 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 229 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Request for Corrected Form W-2 Wage and Tax Statement”
3 later decisions quote this exact passage“[f]ailure to file is not conclusive evidence of fraud, but is a factor worthy of consideration, particularly when coupled with the submission of a false Form W-4.”
1 later decision quote this exact passage“thwart the tax system so as to evade payment of a tax he knew he owed.”
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.