King v. Commissioner’s Empirical Analysis
2000
Citation profile
65
cited by 65 later decisions
March 2019
most recently cited
2 federal appellate ·
Relationships
Relies on BUTLER v. COMMISSIONER OF INTERNAL REVENUE · Fernandez v. Commissioner · Corson v. Commissioner · Charlton 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 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an opportunity to become a party to a proceeding under either such subsection.”
1 later decision quote this exact passagee.g. Stanwyck v. Comm'r
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.