Stubbs v. Commissioner of Internal Revenue Service’s Empirical Analysis
797 F.2d 936 · 1986
Citation profile
14 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 43 later decisions — most recently March 2019 · most notably Petzoldt v. Commissioner (1989), Carney v. Internal Revenue Service (2001)
14 federal appellate · 1 district · 3 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. § 6012
Relies on Baker v. Carr · United States v. Sullivan · Zicarelli v. New Jersey State Commission of Investigation · Miller v. Haynes · Mucci v. United States
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that a decision may be rendered as a matter of law.”
1 later decision quote this exact passage · from the majority“been rejected by courts at all levels of the judiciary and [is] patently frivolous.”
1 later decision quote this exact passage · from the majority“facts deemed admitted by [the plaintiff] established his liability”
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.