Eustace v. Commissioner’s Empirical Analysis
2002
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 6 later decisions (1 by the Supreme Court) — most recently March 2023
2 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 United Stationers, Inc. v. United States · Tax and Accounting Software Corporation v. United States · Norwest Corp. v. Comm'r · Wicor, Inc. v. United States · 111 F. Supp. 2d 1153 - Tax & Accounting Software Corp. 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the long run, neither our view nor the tenth circuit’s has staying power. Both United Stationers and Tax & Accounting Software analyzed § 41 without the benefit of the regulations that are supposed to illuminate the path to decision. Section 41’s predecessor was enacted in 1981, and § 41 has been on the books in its current form since 1986, but the Internal Revenue Service has yet to promulgate the regulations that are important to this statutory design. (Section 41 refers ten times to regulations that the Secretary of the Treasury is to develop and issue.)”
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.