Gold Emporium, Inc. v. Commissioner’s Empirical Analysis
910 F.2d 1374 · 1990
Citation profile
24 federal appellate ·
How this case has been cited
Cited by 54 later decisions — most recently April 2018 · most notably Blohm v. Commissioner (1993), Pittman v. Commissioner (1996)
24 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. § 6653
Relies on Anderson v. City of Bessemer City · Welch v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · United States v. Janis · Lerch v. Commissioner of Internal Revenue Service
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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]n certain quite limited circumstances . . . courts recognize that an assessment should not be accorded even a rebuttable presumption of correctness. For example, when the assessment is shown to be 'without rational foundation' or 'arbitrary and erroneous,' the presumption should not be recognized. . . . As long as the procedures used and the evidence relied upon by the government to determine the assessment had a rational foundation, the inquiry focuses on the merits of the tax liability, not on IRS procedures.”
3 later decisions quote this exact passage“Generally speaking, the [IRS'] tax deficiency assessments are entitled to the 'presumption of correctness.' This presumption imposes upon the taxpayer the burden of proving that the assessment is erroneous.”
2 later decisions quote this exact passage“[t]he arbitrary and excessive doctrine is a challenge to the deficiency assessment itself on the basis that it bears no factual relationship to the taxpayer's liability, not a challenge to any proof offered by the Commissioner at trial before the Tax Court or district court.”
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.