Nico v. Commissioner’s Empirical Analysis
1977
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently July 2014
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 O’Callahan v. Parker, Warden · Koshland v. Helvering · United States v. Malcolm · 46 Cal. 2d 697 - Woods v. Security-First National Bank · Jones 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“because in the illustrative examples provided in Treas.Reg. § 1.871-13(e) the calculations of taxable income are made using specific deductions rather than the standard deduction”
1 later decision quote this exact passage“one rule relating to resident aliens for the period of residence and the other relating to nonresident aliens for the period of nonresidence.”
1 later decision quote this exact passage“If we are to follow this regulation literally, the set of rules relating to resident aliens must be applied for the period of residence.”
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.