Commissioner of Internal Revenue v. Indianapolis Power & Light Company’s Empirical Analysis
1990
Citation profile
41 federal appellate · 3 district · 9 state decisions
How this case has been cited
Cited by 177 later decisions (3 by the Supreme Court) — most recently June 2024 · most notably Commissioner v. Banks (2005), Continental Illinois Corp. v. Commissioner (1993)
41 federal appellate · 3 district · 9 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.
Appellate journey
reviewedIndianapolis Power & Light Co. v. Commissioner (from Seventh Circuit Court of Appeals)
Relationships
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Automobile Club of Mich. v. Commissioner · James v. United States · North American Oil Consolidated v. Burnet · Commissioner v. Wilcox
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 177 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether the taxpayer has some guarantee that he will be allowed to keep the money.”
19 later decisions quote this exact passage · from the majority“[t]he customer who submits a deposit to the utility, like [a] lender ... retains the right to insist upon repayment in cash ... and the utility therefore acquires no unfettered 'dominion' over the money at the time of receipt.”
4 later decisions quote this exact passage · from the majority“the parties' rights and obligations at the time the payments are made.”
3 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.