Best Life Assurance Company of California v. Commissioner of Internal Revenue’s Empirical Analysis
281 F.3d 828 · 2002
Citation profile
20 federal appellate ·
Relationships
Applies 26 U.S.C. § 7482
Relies on Woods v. Interstate Realty Co. · Export Group v. Reef Industries, Inc. · Commissioner v. Monarch Life Ins. · Custom Chrome, 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“dictum [i]s a statement made during the course of delivering a judicial opinion, but one that is unnecessary to the decision in the case and therefore not precedential.”
7 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.