John J. Flynn and J. H. Thomas v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
22 federal appellate · 2 district ·
How this case has been cited
Cited by 43 later decisions — most recently May 2024 · most notably Chappell-Johnson v. Powell (2006), Adams v. Rice (2008)
22 federal appellate · 2 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.
Relationships
Applies 26 U.S.C. § 7476 (§ 1041 of the Employee Retirement Income Security Act of 1974)
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · United States v. Mead Corp. · Hormel v. Helvering · Negron v. United States · Rettig v. Pension Benefit Guaranty Corp.
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“cases involving uncertainty in the law; novel, important, and recurring questions of federal law; intervening change in the law; and extraordinary situations with the potential for miscarriages of justice.”
1 later decision quote this exact passage · from the majoritye.g. Lozowski v. Mineta“Generally, an argument not made in the lower tribunal is deemed forfeited and will not be entertained absent exceptional circumstances.”
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.