Calcutt v. Commissioner’s Empirical Analysis
1985
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 48 later decisions — most recently December 2012 · most notably Estate of Leavitt v. Commissioner (1988), Calcutt v. Commissioner (1988)
1 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 Welch v. Helvering · Stringer v. Commissioner · South Texas Rice Warehouse Co. v. Commissioner · South Texas Rice Warehouse Co. v. Commissioner · Blum 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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“under these circumstances we do not dismiss the case merely by reason of [petitioners’] failure to comply with the Rules and the order for briefs. We do, however, decide the disputed issues against [petitioners] by reason of their failure to satisfy their burden of proof. [Calcutt v. Commissioner, supra at 722.]”
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.