Bagley v. Commissioner’s Empirical Analysis
1966
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 262
Relies on Crane v. Commissioner · Hanover Bank v. Commissioner · Commissioner v. Bilder · F. M. Williams v. George D. Patterson, District Director of Internal Revenue · Osteen 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“no longer follow the overnight rule as an absolute guide in every situation.”
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.