Abrams v. United States’s Empirical Analysis
797 F.2d 100 · 1986
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently February 2003
4 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. § 2035
Relies on Adickes v. S. H. Kress & Co. · United States v. Diebold, Inc. · Poller v. Columbia Broadcasting System, Inc. · D. H. Overmyer Co., Inc. of Ohio v. Frick Co. · Commissioner of Internal Revenue v. National Alfalfa Dehydrating and Milling Company
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Rather, the court must evaluate each party's motion on its own merits, taking care in each instance to draw all reasonable inferences against the party whose motion is under consideration.”
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.