Saviano v. Commissioner’s Empirical Analysis
1985
Citation profile
39 federal appellate · 5 district · 4 state decisions
How this case has been cited
Cited by 138 later decisions — most recently August 2024 · most notably Neonatology Associates Pa v. Commissioner of Internal Revenue (2002), Freytag v. Commissioner (1987)
39 federal appellate · 5 district · 4 state decisions
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. § 108 · 26 U.S.C. § 465 · 26 U.S.C. § 616 · 26 U.S.C. § 7482 · 26 U.S.C. § 752
Relies on Lucas v. Earl · Crane v. Commissioner · Commissioner of Internal Revenue v. P G Lake · Burnet v. Logan · Griffiths v. Helvering
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 138 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The freedom to arrange one's affairs to minimize taxes does not include the right to engage in financial fantasies with the expectation that the Internal Revenue Service will play along.”
24 later decisions quote this exact passage“[P]arties may not stipulate to the legal conclusions to be reached by the court.”
3 later decisions quote this exact passage“parties to a lawsuit are free to stipulate to factual matters.”
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.