Graham’s Empirical Analysis
Citation profile
5 federal appellate · 4 district · 4 state decisions
How this case has been cited
Cited by 83 later decisions — most recently October 2019 · most notably Colon v. Coughlin (1995), Laborers' International Union v. Foster Wheeler Corp. (1994)
5 federal appellate · 4 district · 4 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
Applies 26 U.S.C. § 6653
Relies on Grogan v. Garner · Allen v. McCurry · Griffith v. Kentucky · Linkletter v. Walker · Chevron Oil Co. v. Huson
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 83 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the issue sought to be precluded [is] the same as that involved in the prior action; (2) that issue [was] actually litigated; (3) it [was] determined by a final and valid judgment; and (4) the determination [was] essential to the prior judgment.”
7 later decisions quote this exact passage · from the majority“[N]o facts pertaining to fraud or its elements are mentioned in the portion of the stipulation included in the record before us. Rather, the stipulation only refers to uncontested income taxes and additions.... Though the stipulation itself establishes the validity of the deficiencies, neither they nor the existence of the underlying fraud are “admitted.” Moreover, the Tax Court’s opinion does not set forth any facts concerning the alleged fraud.... ... Accordingly, even though the penalty imposed by the Tax Court was based on the fraud penalty 26 U.S.C.A. § 6653 (b) authorizes in cases where fraud is established, the issue of fraud was never litigated or admitted, nor was a specific factual finding concerning it made.”
2 later decisions quote this exact passage · from the majority“[T]here are no factual stipulations, admissions or findings regarding the 1984 liability before this Court.... [T]he Tax Court did not expressly find anything other than the amount of “deficiencies in income tax and additions to tax due,” with a reference to the statutory provisions. No admissions, factual findings, or intention of the parties concerning the fraud issue or a willful evasion for the 1984 taxes are incorporated into the Tax Court’s decision. Moreover, the government has admitted in its answer to the debtor’s complaint that the fraud penalties, which are the only discernable reason from the face of the Tax Court decision for denying the dis-chargeability of the 1984 tax liability, are dischargeable. The debtors’ Tax Court counsel stipulated to entry of the decision but that stipulation is bare of any factual support. Thus, this Court concludes that, as was the situation in the Third Circuit’s Graham decision, the issues of fraud or willful evasion were never actually litigated nor admitted as to the 1984 tax liabilities.”
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.