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← 66 TC 367 - Anthony v. Commissioner

Anthony v. Commissioner’s Empirical Analysis

1976

Citation profile

68
cited by 68 later decisions
June 2020
most recently cited

5 federal appellate ·

How this case has been cited

Cited by 68 later decisions — most recently June 2020 · most notably Clapp v. Commissioner (1989), Greenberg v. Commissioner (1980)

5 federal appellate ·

290197619801990200020102020decided

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 Flast v. Cohen · Poe v. Ullman · Old Colony Trust Co. v. Commissioner · United States v. Richardson · David Muskrat v.

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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “The requirement that the petitioner bear * * * (his) fair share of the income tax does not interfere with the right to exercise * * * (his) religion.”
    2 later decisions quote this exact passage · from the concurrence

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.