W.M. Spector and James M. Stokes v. Commissioner of Internal Revenue’s Empirical Analysis
1986
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently April 2017 · most notably Abrams v. Commissioner (1987), Bartman v. Commissioner (2006)
16 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 Laing v. United States · Abrams v. Commissioner · Page 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the determination of a deficiency and the issue of a notice of deficiency is an absolute precondition to tax court jurisdiction”
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.