Beard v. Beard’s Empirical Analysis
2001
Citation profile
40 state decisions
Relationships
Applies 26 U.S.C. § 469 · 26 U.S.C. § 7703
Relies on Merrell Dow Pharmaceuticals, Inc. v. Havner · Transportation Insurance Co. v. Moriel · Sterner v. Marathon Oil Co. · Carle v. Carle · Croucher v. Croucher
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“More than a scintilla of evidence exists when the evidence supporting the finding, as a whole, 'rises to a level that would enable reasonable and fair-minded people to differ in their conclusions.'”
4 later decisions quote this exact passage“Points of Error, 38 Tex. L.Rev. 361, 362-63 (1960)).”
2 later decisions quote this exact passage“we construe the issue as an assertion that the contrary was established as a matter of law. We first search the record for evidence favorable to the finding, disregarding all contrary evidence. If we find no evidence supporting the finding, we then determine whether the contrary was established as a matter of law.”
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.