558 F. Supp. 921 - Parrish v. Loeb’s Empirical Analysis
1982
Citation profile
How this case has been cited
Cited by 4 later decisions — most recently April 2014
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. § 6166 · 26 U.S.C. § 7421 · 28 U.S.C. § 1331 · 28 U.S.C. § 1361 · 28 U.S.C. § 2201
Relies on Dugan v. Rank · Enochs v. Williams Packing & Navigation Co. · Bob Jones University v. Simon · Miller v. Standard Nut Margarine Co. · Commissioner of Internal Revenue v. Shapiro
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a safety valve to protect the integrity of closely-held business interests of a decedent against destruction because of the demands of the estate tax provisions of the Code”
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.