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← 142 TC 225 - SECC Corp. v. Commissioner

SECC Corp. v. Commissioner’s Empirical Analysis

2014

Citation profile

13
cited by 13 later decisions
August 2020
most recently cited

1 federal appellate ·

Relationships

Relies on Adams Fruit Co. v. Barrett · Craig v. Comm'r · 134 S. Ct. 557 - United States v. Woods · Fox Television Stations, Inc. v. Federal Communications Commission · Charlotte's Office Boutique, Inc. v. Commissioner

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

  1. “Notice of Determination of Worker Classification,”
    1 later decision quote this exact passage · from the dissent

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.