Erdahl v. Commissioner’s Empirical Analysis
1991
Citation profile
27 federal appellate · 2 district ·
How this case has been cited
Cited by 70 later decisions — most recently July 2021 · most notably Cheshire v. Commissioner (2002), Jonson v. Comm'r (2002)
27 federal appellate · 2 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
Applies 26 U.S.C. § 6013
Relies on Director, Office of Workers' Compensation Programs v. Broyles · In re Disbarment of Goldman · Sanders v. United States · Purcell v. Commissioner · Stevens 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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'a reasonably prudent taxpayer under the circumstances of the spouse at the time of signing the return could be expected to know that the tax liability stated was erroneous or that further investigation was warranted.'”
5 later decisions quote this exact passage · from the majority“a spouse seeking relief to establish that she did not know and did not have reason to know that the deduction would give rise to a substantial understatement.”
4 later decisions quote this exact passage · from the majority“designed to protect the innocent, not the intentionally ignorant”
3 later decisions 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.