Gati v. Commissioner’s Empirical Analysis
1999
Citation profile
20
cited by 20 later decisions
December 2012
most recently cited
Relationships
Relies on Naftel v. Commissioner · Frieling v. Commissioner · King v. Commissioner · King v. Commissioner · Bourekis v. Comm'r
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is a prerequisite to the Court's jurisdiction and serves as a taxpayer's 'ticket' to the Tax Court.”
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.