Tingle v. Commissioner’s Empirical Analysis
1980
Citation profile
How this case has been cited
Cited by 23 later decisions — most recently August 2004
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 New Colonial Ice Co. v. Helvering · Massachusetts v. Mellon · Gotthelf v. Commissioner · Lewis v. United States · Rodriguez v. Lash
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The enumeration in the Constitution, of certain rights, shall not be construed to deny or disparage others retained by the people.”
4 later decisions quote this exact passage“General grievances against the policies of the Government, or against the tax system as a whole, are not the types of controversies to be resolved in the courts; Congress is the appropriate body to which such matters should be referred.”
3 later decisions quote this exact passage · from the majority“tax credit for conscientious objection to war”
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.