Estate of Russell Harrison Varian, Etc. v. Commissioner of Internal Revenue’s Empirical Analysis
1968
Citation profile
10 federal appellate · 8 state decisions
How this case has been cited
Cited by 36 later decisions (1 by the Supreme Court) — most recently January 2014 · most notably Ballard et Ux v. Commissioner of Internal Revenue (2005), 65 Ill. 2d 115 - Homefinders, Inc. v. City of Evanston (1976)
10 federal appellate · 8 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. § 2038
Relies on Morgan v. United States · Palermo v. Luckenbach Steamship Co. · Heim v. Commissioner · Samuel Towers v. Commissioner of Internal Revenue, and Three Related Cases · Southern Garment Mfrs. Ass'n v. Fleming
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the one who decides must hear ... means simply that the officer who makes the findings must have considered the evidence or argument”
2 later decisions quote this exact passage · from the majority“The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.”
1 later decision quote this exact passage · from the majority“shall be the duty of the Tax Court ... to include in its report upon any proceeding its findings of fact or opinion or memorandum opinion”
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.