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← 73 TC 933 - Griffith v. Commissioner

Griffith v. Commissioner’s Empirical Analysis

1980

Citation profile

11
cited by 11 later decisions
December 2019
most recently cited

1 federal appellate ·

How this case has been cited

Cited by 11 later decisions — most recently December 2019

1 federal appellate ·

801980199020002010decided

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. § 446

Relies on Commissioner of Internal Revenue v. Court Holding Co · Knetsch v. United States · Parham v. Cortese · Golsen v. Commissioner · Golsen 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “[e]xcept as otherwise provided in this subtitle.”
    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.