Funk v. Comm'r’s Empirical Analysis
2004
Citation profile
How this case has been cited
Cited by 71 later decisions — most recently June 2020 · most notably LG Kendrick, LLC v. Comm'r (2016), Alphonso v. Commissioner (2011)
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 Welch v. Helvering · Indopco, Inc. v. Commissioner · Crain v. Commissioner · Jarvis v. Commissioner · Swain 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 71 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“nothing more than frivolous rhetoric and legalistic gibberish”
4 later decisions quote this exact passage“clear and concise assignments of each and every error”
2 later decisions quote this exact passagee.g. Carlo v. Comm'r · Downey v. Comm'r“[W]here a petition fails to state a claim in respect of penalties, additions to tax, and/or additional amounts, the Commissioner incurs no obligation to produce evidence in support of such determinations pursuant to section 7491(c) .”
1 later decision quote this exact passagee.g. Alexander 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.