Martz v. Commissioner’s Empirical Analysis
1981
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently June 2018
1 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. § 1 (Airport and Airway Extension Act of 2008)
Relies on Hannan v. Commissioner · Phoenix Coal Co. v. Commissioner · Mennuto v. Commissioner · ABKCO Industries, Inc. v. Commissioner · ABKCO Industries, Inc. 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'the tax imposed by subtitle A' ..., all taxes, credits, deductions, exclusions, etc., imposed or allowed in subtitle A are to be taken into consideration in calculating the existence of a deficiency”
1 later decision quote this exact passage“contemplate[ ] the calculation of the tax imposed ... independently of the determination or utilization of the particular credit”
1 later decision quote this exact passage“so much of an abatement, credit, refund, or other repayment ...,”
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.