Sunoco, Inc. v. Comm'r’s Empirical Analysis
2002
Citation profile
8
cited by 8 later decisions
October 2019
most recently cited
1 federal appellate ·
Relationships
Relies on Laureys v. Commissioner · Dresser Industries, Inc. v. Commissioner · Snap-Drape, Inc. v. Commissioner · Estate of Halas v. Commissioner · Alumax 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“assist the trier of fact to understand the evidence or to determine a fact in issue”
1 later decision quote this exact passagee.g. Colvin 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.