Rowell v. Commissioner’s Empirical Analysis
1989
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently May 2017 · most notably Dodge v. Commissioner (1992), Caulfield v. Commissioner (1994)
15 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 Webb v. Commissioner · Bradford v. Commissioner · Middlesex County Sewerage Authority v. National Sea Clammers Ass'n · Anson v. Commissioner · Keogh 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Arithmetic precision was originally and exclusively in [Page's] hands, and he had a statutory duty to provide it.... [H]aving defaulted in his duty, he cannot frustrate the Commissioner’s reasonable attempts by compelling investigation and recomputation under every means of income determination. Nor should he be overly chagrined at the Tax Court's reluctance to credit every word of his negative wails.””
7 later decisions quote this exact passage · from the majority“This court must accept the Commissioner's method of reconstructing income so long as it is rationally based.”
2 later decisions quote this exact passage · from the majority“[a]rithmetic precision ... originally and exclusively in [their] hands,”
1 later decision 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.