Toner v. Commissioner’s Empirical Analysis
1981
Citation profile
2
cited by 2 later decisions
December 1987
most recently cited
Relationships
Applies 28 U.S.C. § 1920
Relies on Trammel v. United States · Sharon v. Commissioner · Sharon v. Commissioner · Hodge v. Hodge · Guse v. J. C. Penney Co.
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Rule 14. Applicability of Other Rules to Review of Decisions of the Tax Court All provisions of these rules are applicable to review of a decision of the Tax Court, except that Rules 4-9, Rules 15-20, and Rules 22 and 23 are not applicable.”
1 later decision quote this exact passage · from the majority“necessary for the determination of the appeal.”
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.