Battelstein v. Internal Revenue Service’s Empirical Analysis
611 F.2d 1033 · 1980
Citation profile
7 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 22 later decisions — most recently June 2007
7 federal appellate · 1 district · 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. § 163
Relies on Gregory v. Helvering · Knetsch v. United States · Minnesota Tea Co. v. Helvering · Don Williams Company v. Commissioner of Internal Revenue · Eckert v. Burnet
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.
“After execution of the agreement Gibraltar will, pursuant to the terms thereof, from time to time, advance to Owners ... an additional sum or sums of money equal to the Owners’actual out-of-pocket costs incurred and paid on said property subsequent to the execution of the agreement, including, but not being limited to debt services, taxes . . .”
1 later decision quote this exact passage · from the dissent
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.