Bell v. United States’s Empirical Analysis
591 F.2d 647 · 1979
Citation profile
3 federal appellate ·
Relationships
Applies 22 U.S.C. § 1148 · 26 U.S.C. § 162
Relies on Commissioner of Internal Revenue v. Flowers · Yi Au Lau v. United States Immigration & Naturalization Service · Kroll v. Commissioner · Commissioner of Internal Revenue v. A Stidger · James v. United States
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We believe that much of the problem in differing definitions is the result of attempting to conceptualize the reasons for decisions which are based on widely varying factual situations.”
1 later decision 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.