Kelley’s Empirical Analysis
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently July 2020 · most notably DAVID DUNG LE v. COMMISSIONER OF INTERNAL REVENUE (2000), Estate of Frank Branson Deceased v. Commissioner of Internal Revenue
4 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 Commissioner v. McCoy · Commissioner of Internal Revenue v. Gooch Milling & Elevator Co · Strunk v. United States · Luckenbach Steamship Company v. United States · Mitchell v. Bekins Van & Storage Co.
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Tax Court is a court of limited jurisdiction and lacks general equitable powers.”); Kelley v. Commissioner, 45 F.3d 348 , 351 (9th Cir.1995) (”
3 later decisions quote this exact passage · from the majority“equitable principle of reformation to a case over which it had jurisdiction”
1 later decision quote this exact passage · from the majority“Article I court designed to handle cases of a specialized nature”
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.