Crooks v. Commissioner’s Empirical Analysis
2006
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently June 2020
5 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
Applies 26 U.S.C. § 44
Relies on Smith v. Commissioner · Commissioner v. Segall · Stoutenborough v. National Football League, Inc. · Upham v. Commissioner · Chrysler Corp. 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the appellants were not violating the ADA before they purchased the phones, so purchasing them did not enable the appellants to become ADA-compliant”
1 later decision quote this exact passage“if the business made expenditures to enable it to comply with the”
1 later decision quote this exact passage“the appellants did not have a duty to be compliant with”
1 later decision quote this exact passage
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.