Bertoli v. Commissioner’s Empirical Analysis
1994
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently April 2018 · most notably Swanson v. Commissioner (1996), Asa Investerings Partnership, et al. v. Commissioner of Internal Revenue, (2000)
1 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
Applies 28 U.S.C. § 1738
Relies on Parklane Hosiery Co. v. Shore · Montana v. United States · Commissioner v. Sunnen · Kremer v. Chemical Construction Corp. · Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that a decision may be rendered as a matter of law.”
3 later decisions quote this exact passage“(1) The issue in the second suit must be identical in all respects with the one decided in the first suit. (2) There must be a final judgment rendered by a court of competent jurisdiction. (3) Collateral estoppel may be invoked against parties and their privies ■ to the prior judgment. (4) The parties must actually have litigated the issues and the resolution of these issues must have been essential to the prior decision. (5) The controlling facts and applicable legal rules must remain unchanged from those in the prior litigation. [Citations omitted.]”
1 later decision quote this exact passage · from the majority“the principles announced in Moline Properties * * * to [determine] whether a partnership will be recognized for Federal tax purposes.”
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.