Kaiser v. United States’s Empirical Analysis
262 F.2d 367 · 1958
Citation profile
5 federal appellate · 3 district ·
How this case has been cited
Cited by 16 later decisions (2 by the Supreme Court) — most recently February 1995
5 federal appellate · 3 district ·
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 102
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Old Colony Trust Co. v. Commissioner · Bartels v. Birmingham · Bogardus v. Commissioner · Eastern-Central Motor Carriers Ass'n 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In any event, the so-called reenactment doctrine is more properly applied to regulations, which have the force of law, than to rulings. It has been said that the rules have ‘no more binding or legal force than the opinion of any other lawyer’ ”. [citing United States v. Bennett, 186 F.2d 407 -410 (5th Cir.)]”
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.