Philips v. Giles’s Empirical Analysis
1981
Citation profile
9 state decisions
How this case has been cited
Cited by 15 later decisions — most recently December 2017
9 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
Relies on Atkins v. Crosland · Battjes v. United States · Gaunt v. United States · Barshop v. United States · Crone v. Checker Cab & Baggage Co.
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“plaintiff’s cause of action [for accountant malpractice] did not arise until the tax deficiency was assessed by the Commissioner of Internal Revenue. Prior to assessment the plaintiff had not been injured.... If a deficiency had never been assessed, the plaintiff would not have been harmed and therefore would have had no cause of action.”
1 later decision quote this exact passagee.g. Thomas v. Cleary“relator’s cause of action has not accrued because no tax liability has been established by the Internal Revenue Service. Thus, relator has yet to be injured. ... Although relator believes the taxes are due, she may be mistaken, and, indeed, no tax liability, insofar as we know, may exist.”
1 later decision quote this exact passagee.g. Thomas v. Cleary
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.