Blount v. Commissioner’s Empirical Analysis
1986
Citation profile
How this case has been cited
Cited by 12 later decisions — most recently September 2020
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 Florsheim Bros. Drygoods Co. v. United States · Zellerbach Paper Co. v. Helvering · Commissioner of Internal Revenue v. Lane-Wells Co · Beard v. Comm'r
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.”
1 later decision quote this exact passage“purports to be a return, is sworn to as such * * * and evinces an honest and genuine endeavor to satisfy the law”
1 later decision quote this exact passagee.g. Reifler v. Comm'r“once a return has been filed (or is deemed filed), the period of limitations on assessment begins to run”
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.