Timms v. United States’s Empirical Analysis
742 F.2d 489 · 1984
Citation profile
28 federal appellate · 1 state decisions
How this case has been cited
Cited by 45 later decisions — most recently December 2012 · most notably George L. Barry v. Otis R. Bowen (1987), Sigmon Fuel Company v. Tennessee Valley Authority (1985)
28 federal appellate · 1 state decisions
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. § 3401 (Tax Adjustment Act of 1966) · 26 U.S.C. § 7122 · 28 U.S.C. § 2412
Relies on Spencer v. National Labor Relations Board · Natural Resources Defense Council, Inc. v. U.S. Environmental Protection Agency · Broad Avenue Laundry & Tailoring v. United States · Rawlings v. Heckler · Tyler Business Services, Inc. v. National Labor Relations Board
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.
“has a reasonable basis both in law and in fact.”
4 later decisions quote this exact passage · from the majority“unless the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust.”
2 later decisions quote this exact passage · from the majority“bears the burden of proving its position was substantially justified.”
2 later decisions 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.