BNSF R. Co. v. Loos’s Empirical Analysis
2019
Citation profile
2 state decisions
How this case has been cited
Cited by 15 later decisions (5 by the Supreme Court) — most recently June 2026
2 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.
Relationships
Applies 26 U.S.C. § 104 · 26 U.S.C. § 2 · 26 U.S.C. § 3101 (Federal Insurance Contributions Act) · 26 U.S.C. § 3121 (Federal Insurance Contributions Act) · 26 U.S.C. § 3201 (Railroad Retirement Tax Act) · 26 U.S.C. § 3221 (Railroad Retirement Tax Act) · 26 U.S.C. § 3231 (Railroad Retirement Tax Act) · 26 U.S.C. § 3402
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · United States v. Detroit Timber & Lumber Co. · West Virginia University Hospitals, Inc. v. Casey · Hisquierdo v. Hisquierdo · Wilkerson v. McCarthy
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.