Sibla v. Commissioner’s Empirical Analysis
1977
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently July 2011 · most notably Coombs v. Commissioner (1979), Foil v. Commissioner (1989)
3 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 United States v. Basye · Burnet v. Wells · Cupp v. Commissioner · Feistman v. Commissioner · Miller 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“on the nature of the requirement for the payment,”
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.