Brewster v. Commissioner’s Empirical Analysis
1979
Citation profile
40 federal appellate · 13 district ·
How this case has been cited
Cited by 72 later decisions — most recently May 2025 · most notably Laffey v. Northwest Airlines, Inc. (1984), Ralls Corp. v. Committee on Foreign Investment in the United States (2014)
40 federal appellate · 13 district ·
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. § 911
Relies on Commissioner v. Sunnen · Helvering v. Taylor · Richardson v. Hynson, Westcott & Dunning, Inc. · Doe v. McMillan · Ohio v. Gallagher
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 72 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Stare decisis compels adherence to a prior factually indistinguishable decision of a controlling court. This principle assumes increased importance when the antecedent case involves construction of a statute. In its intra-circuit application, stare decisis demands that we abide by a recent decision of one panel of this court unless the panel has withdrawn the opinion or the court en banc has overruled it. This principle encourages uniformity in the application of legal standards, enhances predictability in decisionmaking, promotes the interests of. judicial efficiency and economy, and evinces respect for the efforts of earlier courts that have struggled to educe the appropriate legal norms.”
6 later decisions 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.