Bigg v. Commissioner’s Empirical Analysis
2014
Citation profile
1
cited by 1 later decisions
October 2016
most recently cited
Relationships
Relies on Jasionowski v. Commissioner · Loftin & Woodard, Inc. v. United States · Blohm v. Commissioner · Logan Lumber Co. v. Commissioner · Bail Bonds by Marvin Nelson, Inc. 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“did not reflect the computation of the deficiency and penalties or purport to resolve conclusively the petitioners' liability.”
1 later decision quote this exact passage“allows us to consider factors that might not be sufficient to upset a contract”
1 later decision quote this exact passage“settled the issue 50/50 because the outcome was uncertain”
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.