Odend'hal v. Commissioner’s Empirical Analysis
1980
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 61 later decisions — most recently March 2012 · most notably Dusha v. Commissioner (1984), Rosenfeld v. Commissioner (1984)
2 federal appellate ·
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 Branerton Corp. v. Commissioner · Cohen v. Commissioner · Hoeme v. Commissioner · Firemen's Mut. Ins. v. Aponaug Mfg. Co. · International Air Conditioning Corp. 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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'consultation or communication,' words that connote discussion, deliberation, and an interchange of ideas, thoughts, and opinions between the parties.”
2 later decisions 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.