Coleman v. Commissioner’s Empirical Analysis
1990
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 95 later decisions — most recently August 2021 · most notably Hoyle v. Comm'r (2008), Mason v. Comm'r (2009)
2 federal appellate · 1 state decisions
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 Vandygriff v. Phillips · Taylor v. United States · United States v. Zolla · Nation-Wide Check Corporation Inc v. Forest Hills Distributors Inc Nation-Wide Check Corporation Inc · United States v. Ahrens
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 95 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Accordingly, where the existence of the notice of deficiency is not disputed, a properly completed Form 3877 by itself is sufficient, absent evidence to the contrary, to establish that the notice was properly mailed to a taxpayer.”
1 later decision quote this exact passage · from the majority“A failure to comply precisely with the Form 3877 mailing procedures may not be fatal if the evidence adduced is otherwise sufficient to prove mailing.”
1 later decision quote this exact passage · from the majority“[A] defective Form 3877 corroborated by other documentary evidence does not entitle respondent to the presumption of official regularity”
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.