Green v. Commissioner’s Empirical Analysis
507 F.3d 857 · 2007
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 56 later decisions (2 by the Supreme Court) — most recently September 2021 · most notably Whitehouse Hotel Ltd. Partnership v. Commissioner (2010), Wos v. E. M. A. Ex Rel. Johnson (2013)
13 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. § 162 · 26 U.S.C. § 212 · 26 U.S.C. § 6662 · 26 U.S.C. § 6664
Relies on HIGBEE v. COMMISSIONER OF INTERNAL REVENUE · Commissioner of Internal Revenue v. E Schleier B · United States v. Gilmore · Commissioner of Internal Revenue v. P Groetzinger · Whipple 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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“on account of personal physical injuries or physical sickness,”
4 later decisions quote this exact passage · from the majority“substantial understatement of income tax”
3 later decisions quote this exact passage · from the majority“'When assessing the tax implications of a settlement agreement, courts should * * * [not] engage in speculation'”
2 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.