King v. Commissioner’s Empirical Analysis
1988
Citation profile
51 federal appellate · 1 district ·
How this case has been cited
Cited by 166 later decisions — most recently June 2020 · most notably Monge v. Commissioner (1989), Miller v. Commissioner (1990)
51 federal appellate · 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
Applies 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Vandygriff v. Phillips · Hannahville Indian Community v. United States · United States v. McConney · Helvering v. Tex-Penn Oil Co.
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 166 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A] notice mailed to the last known address is sufficient even if it is never received.”
8 later decisions quote this exact passage · from the majority“clear and concise notification from the taxpayer directing the Commissioner to use a different address”
7 later decisions quote this exact passage · from the majority“[T]axpayer's last known address is that on his most recent return, unless the taxpayer communicates to the IRS 'clear and concise' notice of change of address.”
4 later decisions 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.