Raphan v. United States’s Empirical Analysis
759 F.2d 879 · 1985
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently October 2020 · most notably Levy v. Commissioner (1988), Melvin v. Commissioner (1987)
11 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 Moline Properties, Inc. v. Commissioner · United States v. Payner · United States v. Sells Engineering, Inc. · National Carbide Corporation v. Commissioner of Internal Revenue · Cass v. United States
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[C]ommon control may legally exist in either of two ways[:] the principal can own a controlling interest in the agent or the same parties may own or control both principal and agent....”
2 later decisions quote this exact passage · from the majority“means that the debtor's assets may be reached by creditors if the debt is not paid. Conversely,”
1 later decision quote this exact passage · from the majority“if the creditor's remedies are limited to particular collateral for the debt and as”
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.