Bankers Life and Casualty Company v. United States’s Empirical Analysis
142 F.3d 973 · 1998
Citation profile
31 federal appellate ·
How this case has been cited
Cited by 77 later decisions — most recently August 2019 · most notably Arnett v. Commissioner (2007), Limited, Inc. v. Commissioner (2002)
31 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. § 312 · 26 U.S.C. § 316 · 26 U.S.C. § 4943 · 26 U.S.C. § 6110 · 26 U.S.C. § 7805 · 26 U.S.C. § 815
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Brown v. Gardner · National Muffler Dealers Assn., Inc. v. United States · Smiley v. Citibank (South Dakota), N. A. · Good Samaritan Hospital v. Shalala
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 77 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the second step [of Chevron], the court determines whether the regulation harmonizes with the language, origins, and purpose of the statute.”). 14 . We agree with the IRS’s Office of Chief Counsel, who explained:”
6 later decisions quote this exact passage · from the concurrence“Congress has delegated to the Commissioner, not to the courts, the task of prescribing 'all needful rules and regulations for the enforcement' of the Internal Revenue Code.”
2 later decisions quote this exact passage · from the majority“Revenue rulings typically contain the IRS's interpretation of how the law applies to a set of hypothetical facts. Revenue rulings do not have broad application like regulations, but the IRS does consider them authoritative and binding.”
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.