Oshkosh Truck Corporation v. United States’s Empirical Analysis
123 F.3d 1477 · 1997
Citation profile
How this case has been cited
Cited by 21 later decisions — most recently August 2021
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 26 U.S.C. § 4051
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · United States v. Shimer · United States v. Kaiser · Keasler v. United States · Muwwakkil v. Office of Personnel Management
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[W]e should not disturb [the agency interpretation] unless it appears from the statute or its legislative history that the accommodation is not one that Congress would have sanctioned.”
1 later decision quote this exact passage · from the majority“unless there is a rational reason for different treatment, similarly-situated taxpayers should be treated similarly.”
1 later decision 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.