LTV Corp. v. Commissioner’s Empirical Analysis
1975
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 106 later decisions — most recently June 2020 · most notably Charlotte's Office Boutique, Inc. v. Commissioner (2005), Greene-Thapedi v. Comm'r (2006)
4 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
Relies on Local No. 8-6, Oil, Chemical & Atomic Workers International Union v. Missouri · People of the State of California v. San Pablo T R Co · Alton & Southern Railway Co. v. International Ass'n of Machinists & Aerospace Workers · Burns, Stix Friedman & Co. v. Commissioner · Hannan v. Commissioner
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 106 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It will add little to the conclusion reached to enter into an extended discussion of the subtle concepts of justiciability, and the various categories of nonjus-ticiable issues. Most of the categories (including ripeness, mootness, and advisory opinions) overlap and blur on analysis, but for the most part reflect a sound principle of judicial administration that courts will not gratuitously decide complex issues that cannot affect the disposition of the case before them. We are confident that this principle applies to the particular facts of the case before us.””
5 later decisions quote this exact passage“A decision of no deficiency in accordance with respondent's concession provides a complete victory for petitioner; a continuation of the proceedings 'cannot affect the result as to the thing in issue' in this case, and can add nothing other than an advisory opinion declarative of the size of a deduction petitioner may be able to use in some future years.”
1 later decision quote this exact passage“such a determination would in any event relate to a deduction that may be used in some future year, and would provide no assistance in resolving the deficiencies in the years before us.”
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.