Walthall’s Empirical Analysis
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently March 2017 · most notably Danny Padilla William Neary v. Danny Padilla (2000), In Re Dennis Leroy Saxman (2003)
10 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 Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Mullane v. Central Hanover Bank & Trust Co. · Memphis Light, Gas & Water Division v. Craft · Mennonite Board of Missions v. Adams · U.S. Bancorp Mortgage Co. v. Bonner Mall Partnership
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he statute is not susceptible only to the [appellant's] interpretation; the IRS's interpretation... is reasonable. We must therefore show the IRS interpretation substantial deference.”
3 later decisions quote this exact passage · from the majority“(1) the need to avoid piecemeal litigation; (2) judicial efficiency; (3) the systemic interest in preserving the bankruptcy court's role as the finder of fact; and (4) whether delaying review would cause either party irreparable harm.”
1 later decision quote this exact passage · from the majoritye.g. Latman v. Burdette“[t]he statute is not susceptible only to the [taxpayers'] interpretation . . . the IRS's interpretation . . . is reasonable”
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.