Becker v. Commissioner’s Empirical Analysis
1983
Citation profile
15
cited by 15 later decisions
November 1988
most recently cited
12 federal appellate ·
Relationships
Applies 26 U.S.C. § 7482 · 28 U.S.C. § 1406
Relies on Industrial Addition Ass'n v. Commissioner · Nash-Breyer Motor Co. v. Burnet · Ayer v. Commissioner · Turner's Estate v. Helvering
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the tax code contains no provision for transfer of tax cases to other circuits for review,”
2 later decisions quote this exact passage“decisions may be reviewed by the United States Court of Appeals for the circuit in which is located ... the legal residence of the petitioner.”
1 later decision quote this exact passage“the result of appealing to the wrong court of appeals ... is dismissal.”
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.