Schad v. Commissioner’s Empirical Analysis
1986
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 47 later decisions — most recently February 2015 · most notably Petzoldt v. Commissioner (1989), Erickson v. Commissioner (1991)
2 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 · United States v. Janis · Washington v. Washington State Commercial Passenger Fishing Vessel Ass'n · Tokarski v. Commissioner · Commissioner v. Stern
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“connecting petitioner to the funds that form the basis of the deficiency is sufficient to give him the burden of proving the deficiency determination erroneous.”
2 later decisions quote this exact passage · from the majority“Positive and uncontradicted testimony of a particular fact will ordinarily be accepted, but testimony which is inherently questionable, improbable, or unreasonable may be rejected even though no contradictory testimony is offered.”
1 later decision quote this exact passage · from the majority“the Weimerskirch line of cases, the taxpayers were not shown by admissible evidence to have actually possessed any of the funds that the Commissioner determined to be taxable income.”
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.