Bard v. Commissioner’s Empirical Analysis
1990
Citation profile
2 federal appellate ·
Relationships
Relies on Neely v. Commissioner · Thor Power Tool Company v. Commissioner of Internal Revenue · Bixby v. Commissioner · Petzoldt v. Commissioner · Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“found no indication of any diversion of corporate funds to [the taxpayer].”
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.