Akers III v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently January 2002
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
Relies on Kaplin v. Commissioner · Asphalt Products Co. v. Commissioner · Miami Valley Broadcasting Corp. v. Commissioner · Jabbaar v. Campbell · Miami Valley Broadcasting Corp. 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.
“random walk approach, which leaves no trail”
4 later decisions quote this exact passage · from the majority“pick at random any number that happens to lie somewhere between the Commissioner's valuation and the taxpayer's.”
2 later decisions quote this exact passage · from the majority“wastewater treatment plants mounted on conventional flatbed trailers and accompanied by two crates (weighing 9,000 pounds) of spare pumps, pipes, and laboratory equipment. In so holding, we valued the property using a cost approach and accounting for depreciation or wear and tear. On appeal, the Sixth Circuit reversed our valuation as being unsupported and unexplained. Consequently, our decision was”
1 later decision quote this exact passage · from the majoritye.g. Akers
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.