Estate of Spear v. Commissioner of Internal Revenue Service’s Empirical Analysis
1994
Citation profile
8 federal appellate · 4 district ·
How this case has been cited
Cited by 37 later decisions — most recently December 2018 · most notably John Alvin General Partner v. Jon B. Suzuki (2000), Republic of Philippines (1994)
8 federal appellate · 4 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
Relies on United States v. United States Gypsum Co. · Holland v. United States · Insurance Corp. of Ireland v. Compagnie Des Bauxites De Guinee · Commissioner of Internal Revenue v. Duberstein D Stanton · National Hockey League v. Metropolitan Hockey Club, Inc.
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]f a party fails to obey an order entered under Rule 26(f), 1 the court in which the action is pending may make such orders in regard to the failure as are just, and among others the following: (B) An order refusing to allow the disobedient party to support or oppose designated claims or defenses, or prohibiting that party from introducing designated matt.ers in evidence; (D) In lieu of any of the foregoing orders or in addition thereto, an order treating as a contempt of court the failure to obey any orders except an order to submit to a physical or mental examination; ... In lieu of any of the foregoing orders or in addition thereto, the court shall require the party failing to obey the order or the attorney advising that party or both to pay the reasonable expenses, including attorney’s fees, caused by the failure, unless the court finds that the failure was substantially justified or that other circumstances make an award of expenses unjust.”
1 later decision quote this exact passage · from the majority“clearly erroneous when although there is evidence to support it, the reviewing court on the entire evidence is left with the definite and firm conviction that a mistake has been committed.”
1 later decision quote this exact passage · from the majority“We apply a sliding scale--the harsher the sanction being imposed, the more the balance will have to be against the party being sanctioned to justify the sanction.”
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.