Kelley v. Commissioner’s Empirical Analysis
1989
Citation profile
46 federal appellate · 1 district ·
How this case has been cited
Cited by 76 later decisions (1 by the Supreme Court) — most recently May 2017 · most notably Bufferd v. Commissioner (1993), Wolf v. Commissioner (1993)
46 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
Relies on Bankers Pocahontas Coal Co. v. Burnet · Vukasovich, Inc. v. Commissioner · Hughes Air Corp. v. Public Utilities Commission · Leonhart 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 76 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]ny return filed pursuant to this section shall, for purposes of chapter 66 (relating to limitations), be treated as a return filed by the corporation.”
7 later decisions quote this exact passage · from the majority“Notwithstanding the fact that an electing small-business corporation is not subject to the tax imposed by chapter 1 of the 1954 Code, such corporation must make a return for each taxable year in accordance with new section 6037.... Such return will be considered as a return filed under section 6012 for purposes of the provisions of chapter 66, relating to limitations. Thus, for example, the period of limitations on assessment and collection of any corporate tax found to be due upon a subsequent determination that the corporation was not entitled to the benefits of subchapter S, will run from the date of filing of the return required under the new section 6037. 15”
4 later decisions quote this exact passage · from the majority“[T]he IRS may not adjust a shareholder's return based on an adjustment to an S corporation's return when the statute of limitations has run on the S corporation's return.”
4 later decisions quote this exact passage · from the majoritye.g. Bartol v. Commissioner · Charles T. Green and Kay E. Green v. Commissioner of Internal Revenue, Robert White and Jean R. White v. Commissioner of Internal Revenue, Robert White and Jean R. White v. Commissioner of Internal Revenue, Gene C. Elkins and Louise Elkins v. Commissioner of Internal Revenue, R. Talley and Carolyn Melton v. Commissioner of Internal Revenue, Norman C. Way and Mary K. Way v. Commissioner of Internal Revenue, Bobby L. And Ramona A. Davis v. Commissioner of Internal Revenue, James R. And Elizabeth J. Graves v. Commissioner of Internal Revenue, Don C. And Audrey N. Quast v. Commissioner of Internal Revenue, Elizabeth C. Mayfield v. Commissioner of Internal Revenue, Jack E. And Jeanne Blanco v. Commissioner of Internal Revenue, Mike and Sandra Ann Kane v. Commissioner of Internal Revenue, Martin Brody and Jerrilyn Brody v. Commissioner of Internal Revenue
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.