L&c Springs Associates Century Capital Corporation Tax Matters Partner v. Commissioner of Internal Revenue’s Empirical Analysis
188 F.3d 866 · 1999
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently November 2016
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 Commissioner of Internal Revenue v. Court Holding Co · Commissioner v. Tufts · Diedrich v. Commissioner · Pittman v. Commissioner · Cozzi 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it is clear for all practical purposes that the taxpayer will not retain the property”
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.