United States v. Vogel Fertilizer Co.’s Empirical Analysis
1982
Citation profile
246 federal appellate · 30 district · 5 state decisions
How this case has been cited
Cited by 705 later decisions (14 by the Supreme Court) — most recently May 2024 · most notably Lindahl v. Office of Personnel Management (1985), Securities Industry Ass'n v. Board of Governors of the Federal Reserve System (1984)
246 federal appellate · 30 district · 5 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. § 11 · 26 U.S.C. § 1561 · 26 U.S.C. § 1562 · 26 U.S.C. § 1563 · 26 U.S.C. § 1564 · 26 U.S.C. § 414 (§ 1015 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 7805
Relies on International Brotherhood of Teamsters v. United States · United States v. Correll · United States v. Cartwright · Zuber v. Allen · Goldstein 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 705 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Deference is ordinarily owing to the agency construction if we can conclude that the regulation ‘implement[s] the congressional mandate in some reasonable manner.’ ... But this general principle of deference, while fundamental, only sets ‘the framework for judicial analysis; it does not displace it.’ ... “The framework for analysis is refined by consideration of the source of the authority to promulgate the regulation at issue. The Commissioner has promulgated Treas.Reg. § 1.1563-l(a)(3) interpreting this statute only under his general authority to ‘prescribe all needful rules and regulations.’ 26 U.S.C. § 7805 (a). Accordingly, ‘we owe the interpretation less deference than a regulation issued under a specific grant of authority to define a statutory term or prescribe a method of executing a statutory provision.’ ” (Citations omitted.)”
21 later decisions quote this exact passage · from the majority“implement[s] the congressional mandate in some reasonable manner.”
17 later decisions quote this exact passage · from the majority“the framework for judicial analysis; it does not displace it.”
11 later decisions 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.