Stern v. Commissioner’s Empirical Analysis
1984
Citation profile
21 federal appellate · 1 district ·
How this case has been cited
Cited by 31 later decisions — most recently October 2009 · most notably Church By Mail, Inc. v. Commissioner (1985), United States v. Schulman (1987)
21 federal appellate · 1 district ·
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 Dames & Moore v. Regan · Bixby v. Commissioner · Zmuda v. Commissioner · Thompson v. Commissioner · Manocchio 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Tax Court's application of law to undisputed facts ... is reviewable de novo.”
1 later decision 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.