Briggs v. Commissioner’s Empirical Analysis
1980
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently February 2016
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
Applies 26 U.S.C. § 162
Relies on United States v. Correll · Gotthelf v. Commissioner · William F. Sanford v. Commissioner of Internal Revenue · Sanford v. Commissioner · Primuth 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that Fifty Dollars ($ 50.00) of the Union dues paid by the holder hereof has been deposited to * * * Local 959 Building Fund.”
1 later decision quote this exact passage“directly connected with or pertaining to the taxpayer's trade or business”
1 later decision quote this exact passagee.g. Henao v. Comm'r
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.