Campbell v. Commissioner’s Empirical Analysis
1988
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 60 later decisions — most recently October 2019 · most notably Clapp v. Commissioner (1989), Pasternak v. Commissioner (1993)
4 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
Applies 26 U.S.C. § 6103
Relies on Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue · Foster v. Commissioner · Foster v. Comm'r · Scar v. Commissioner · Kluger 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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]here the notice of deficiency does not reveal on its face that the Commissioner failed to make a determination, a presumption arises that there was a deficiency determination.”
5 later decisions quote this exact passage“We have determined that there is a deficiency (increase) in your income tax as shown above”
1 later decision quote this exact passagee.g. Leyshon v. Comm'r“[t]he presumption that there was a determination is made conclusive”
1 later decision quote this exact passagee.g. Dees v. Comm'r
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.