Buttke v. Commissioner’s Empirical Analysis
1979
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 31 later decisions (1 by the Supreme Court) — most recently September 1999 · most notably United States v. Darusmont (1981), Graff v. Commissioner (1980)
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
Applies 26 U.S.C. § 7456
Relies on Cohan v. Commissioner · Brushaber v. Union Pacific Railroad · Welch v. Henry · Nichols v. Coolidge · Blodgett v. Holden
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all taxable years beginning after December 31, 1975.”
2 later decisions quote this exact passage“Although Congress may have reconsidered its position on the issue, it simply did not make these changes effective for 1976.”
1 later decision quote this exact passage“so harsh and oppressive as to transgress the constitutional limitation.”
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.