Schaefer v. Commissioner’s Empirical Analysis
1995
Citation profile
1 state decisions
How this case has been cited
Cited by 24 later decisions — most recently August 2012
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 Mistretta v. United States · Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Correll · National Muffler Dealers Assn., Inc. v. United States · Rowan Cos. v. United States
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Treasury regulations must be sustained unless unreasonable and plainly inconsistent with the revenue statutes”
2 later decisions quote this exact passage“issue is not how the Court itself might construe the statute [to which the regulation relates] in the first instance, 'but whether there is any reasonable basis for the resolution embodied in the Commissioner's Regulation.'”
1 later decision 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.