Baker v. Commissioner’s Empirical Analysis
1980
Citation profile
10
cited by 10 later decisions
May 1989
most recently cited
3 federal appellate ·
Relationships
Relies on Dean v. Commissioner · Greenspun v. Commissioner · Suttle v. Commissioner · Zager v. Commissioner · New Mexico Bancorporation & Subsidiaries 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We reach the same conclusion here. The problem is peculiarly one that calls for a legislative remedy, if one is thought to be appropriate, rather than a judicial departure from the principle of stare decisis.”
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.