Bagley v. Commissioner’s Empirical Analysis
1997
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 114 later decisions — most recently July 2020 · most notably Milenbach v. Commissioner (2003), Green v. Commissioner (2007)
15 federal appellate ·
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 United States v. Yellow Cab Co. · Prudential Insurance Co. of America v. United States · Bagley v. IBP, Inc. · O'Gilvie v. United States · Robinson 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 114 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]hen assessing the tax implications of a settlement agreement, courts should neither engage in speculation nor blind themselves to a settlement's realities.”
6 later decisions quote this exact passage · from the majority
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.