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← 129 TC 175 - Weiss v. Comm'r

Weiss v. Comm'r’s Empirical Analysis

2007

Citation profile

7
cited by 7 later decisions
August 2016
most recently cited

Relationships

Relies on Allen v. Comm'r · Meyer v. Commissioner · Merlo v. Comm'r · Casa de La Jolla Park, Inc. v. Commissioner · Merlo v. Commissioner of Internal Revenue

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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “cannot affect the operation of the tax statutes or * * * [a taxpayer's] obligations thereunder.”
    1 later decision quote this exact passage

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.