Bates v. United States’s Empirical Analysis
581 F.2d 575 · 1978
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently March 2003
11 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. § 1244
Relies on Mourning v. Family Publications Service, Inc. · United States v. Correll · Whipple v. Commissioner · Commissioner v. Acker · Acker v. Commissioner of Internal Revenue
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[R]egulations may not be used to supply supposed omissions in a revenue act or to enlarge the scope of such a statute.... Nor may a regulation be used to alter or amend a statute by prescribing requirements which are inconsistent with its language.”
1 later decision quote this exact passage · from the majority“begins and ends with assuring that the Commissioner's regulations fall within his authority to implement the congressional mandate in some reasonable manner.”
1 later decision quote this exact passage · from the majoritye.g. Sexton v. Comm'r
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.