Stelly v. Commissioner’s Empirical Analysis
1986
Citation profile
22 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently May 2005 · most notably Parker v. Commissioner (1997), News-Texan, Inc., Cross-Appellant v. The City of Garland, Texas, Cross-Appellees (1987)
22 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
Applies 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6702 · 28 U.S.C. § 1912
Relies on Raphan v. United States · Nantahala Power & Light Co. v. Thornburg · Bill Johnson's Restaurants, Inc. v. National Labor Relations Board · Crain v. Commissioner · Coleman 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“saves both government time in preparing and filing of affidavits and judicial time in considering such affidavits”
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.