Castillo v. Commissioner’s Empirical Analysis
1985
Citation profile
How this case has been cited
Cited by 104 later decisions — most recently October 2016 · most notably Niedringhaus v. Commissioner (1992), Kotmair v. Commissioner (1986)
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 Welch v. Helvering · Spies v. United States · United States v. Radio Television News Directors Ass'n · Rowlee v. Commissioner · Beaver 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 104 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“shall not apply in respect to the assessment or collection of any penalty imposed by * * * [this section].”
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.