Roberts v. Commissioner’s Empirical Analysis
2013
Citation profile
7
cited by 7 later decisions
March 2025
most recently cited
Relationships
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Glenshaw Glass Company · HIGBEE v. COMMISSIONER OF INTERNAL REVENUE · James v. United States · Rutkin v. United States
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.
“Generally, the payee or distributee of an IRA is the participant or beneficiary who is eligible to receive funds from the IRA.”
1 later decision quote this exact passage“the relevant facts affecting the item's tax treatment”
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.