Key Buick Co. v. Commissioner’s Empirical Analysis
613 F.2d 1306 · 1980
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 55 later decisions — most recently August 2016 · most notably Texas State Commission for the Blind v. United States (1986), McQuiston v. Commissioner (1982)
17 federal appellate ·
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 42 U.S.C. § 1988
Relies on Aparacor, Inc. v. United States · Key Buick Co. v. Commissioner · United States v. Insco · Patzkowski 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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In any action or proceeding to enforce a provision of sections 1981, 1982, 1983, 1985, and 1986 of this title, title IX of Public Law 92-318, or in any civil action or proceeding, by or on behalf of the United States of America, to enforce, or charging a violation of, a provision of the United States Internal Revenue Code, or title VI of the Civil Rights Act of 1964, the court, in its discretion, may allow the prevailing party, other than the United States, a reasonable attorney’s fee as part of the costs.”
3 later decisions quote this exact passage · from the majority“We are not in accord, however, with the conclusion of the Tax Court that it may never award attorney’s fees under any circumstances because it is not empowered to assess costs in actions before it. In any instance in which a taxpayer is cast in a defendant’s role before it, sec. 1988 empowers the Tax Court to award attorney’s fees and assess same as costs. [ 613 F.2d at 1309 .]”
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.