Unvert v. Commissioner’s Empirical Analysis
1981
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently May 2015 · most notably Woods v. Commissioner (1989), Cluck v. Commissioner (1995)
5 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 Dobson v. Commissioner · West Seattle National Bank v. Commissioner · Mayfair Minerals, Inc. v. Commissioner · Commissioner of Internal Revenue v. Liberty Bank & Trust Co. · Union Trust Co. 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“requires eventual repose. The 'tax benefit' rule disturbs that repose only if respondent had no cause to question the initial deduction, that is, if the deduction was proper at the time it was taken.”
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.