Beard v. Comm'r’s Empirical Analysis
1984
Citation profile
17 federal appellate · 8 district · 2 state decisions
How this case has been cited
Cited by 288 later decisions — most recently November 2022 · most notably Beard v. Commissioner (1986), Cabirac v. Comm'r (2003)
17 federal appellate · 8 district · 2 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. § 1001 · 26 U.S.C. § 1011 · 26 U.S.C. § 1012 · 26 U.S.C. § 22 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Eisner v. Macomber · Adkins v. Children's Hospital of the District of Columbia Same · Zellerbach Paper Co. v. Helvering · Commissioner of Internal Revenue v. Lane-Wells Co · Reiff 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 288 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to get it with such uniformity, completeness, and arrangement that the physical task of handling and verifying returns may be readily accomplished.”
1 later decision quote this exact passage · from the concurrence“imagining instead the correct ones from an official Form 1040”
1 later decision quote this exact passage · from the concurrence
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.