Grant v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently May 2020
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. § 7430
Relies on Pierce v. Underwood · Huffman v. Commissioner · Rasbury v. Internal Revenue Service · Estate of Quirk v. Commissioner of Internal Revenue · Shades Ridge Holding Company, Inc. v. United States of America, United States of America v. Sam A. Fiorella and Shades Ridge Holding Company, Inc.
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under the statute, a judgment for costs may be entered in favor of the taxpayer if he 1) was the 'prevailing party,' 2) has exhausted all available administrative remedies and 3) did not unreasonably protract the proceedings.”
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.