Agee v. Agee’s Empirical Analysis
1996
Citation profile
21 state decisions
How this case has been cited
Cited by 21 later decisions — most recently February 2025
21 state decisions
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. § 152
Relies on Kier v. Kier · Finck v. Northwest School District No. 52-3 · Houser v. Houser · Vander Woude v. Vander Woude · Voelker v. Voelker
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A party may not raise an issue for the first time on appeal, especially in a reply brief when the other party does not have the opportunity to answer.”
1 later decision quote this exact passage · from the dissente.g. State v. Roedder
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.