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← 111 TC 273 - Romann v. Commissioner

Romann v. Commissioner’s Empirical Analysis

1998

Citation profile

27
cited by 27 later decisions
December 2019
most recently cited

How this case has been cited

Cited by 27 later decisions — most recently December 2019 · most notably Raymond v. Comm'r (2002), Neely v. Commissioner (2000)

150199820002010decided

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 29 U.S.C. § 1341A (§ 4041a of the Employee Retirement Income Security Act of 1974)

Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Robinson v. Shell Oil Co. · Bender v. Williamsport Area School District · Atlantic Mutual Insurance v. Commissioner · Normac, Inc. 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “an employee who has qualified under regulations prescribed by the Secretary as an interested party”
    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.