Birkenstock v. Commissioner’s Empirical Analysis
1981
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently March 2001
6 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 Ohio Bureau of Employment Services v. Hodory · Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc. · Santoni v. United States · Thaggard v. United States · United States v. Daly
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“but one 'in a seemingly endless series of tax cases challenging the federal monetary system.'”
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.