Alford Jg Wl v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 19 later decisions — most recently January 2016
4 federal appellate · 1 district ·
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 · Jarvis v. Commissioner · Foster v. Commissioner · Commissioner v. Stewart · Foster v. Comm'r
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Tax Court is a court of limited 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.