Redlark v. Commissioner’s Empirical Analysis
1998
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently February 2013 · most notably Kikalos v. Commissioner (1999), Suzy's Zoo v. Commissioner of Internal Revenue (2001)
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
Applies 26 U.S.C. § 162 · 26 U.S.C. § 163 · 26 U.S.C. § 62
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · United States v. Correll · National Muffler Dealers Assn., Inc. v. United States · Rowan Cos. v. United States · Nationsbank of North Carolina, N. A. v. Variable Annuity Life Insurance
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When Congress uses such broad, generalized language in defining an important term in a statute, a claimant must make a compelling argument, based on the language and history of the statute itself, that Congress can only have intended one meaning to attach to that language before we will find that the administering agency has no authority to employ a different construction.”
5 later decisions quote this exact passage · from the majority“was added to the statute by the Technical and Miscellaneous Revenue Act of 1988, Pub.L. No. 100- ' 647, 102 Stat. 3342 , 3390. As enacted in 1986, the statute referred to”
3 later decisions quote this exact passage · from the majority“If Congress has explicitly left a gap for the agency to fill, there is an express delegation of authority to the agency to elucidate a specific provision of the statute by regulation. Such legislative regulations are given controlling weight unless they are arbitrary, capricious, or manifestly contrary to the statute.”
2 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.