Meyer v. Commissioner’s Empirical Analysis
1991
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 54 later decisions — most recently January 2020 · most notably Perez v. United States (2002), Krugman v. Commissioner (1999)
3 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 White v. Commissioner · Estate of Di Rezza v. Commissioner · Smith v. Commissioner · Powell v. Commissioner · Odend'Hal 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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“assess and collect the amount of taxes that are computed and shown due on a taxpayer's original income tax return, as well as the amount of any additional taxes computed and shown due on a subsequently filed amended income tax return.”
2 later decisions quote this exact passage“a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition.”
2 later decisions 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.