Cook v. Spillman’s Empirical Analysis
806 F.2d 948 · 1986
Citation profile
20 federal appellate · 2 district ·
How this case has been cited
Cited by 47 later decisions — most recently June 2009 · most notably Wilcox v. Commissioner (1988), Cohn v. Commissioner (1996)
20 federal appellate · 2 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 United States v. Lee · Coleman v. Commissioner · Leser v. Garnett · Larsen v. Commissioner · United States v. Schmitz
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“of the many suits, prosecuted by disgruntled taxpayers, that neither advances the law nor serves any purpose save to clog the court's dockets, waste judicial time and cause protracted delays in worthy litigation.”
1 later decision quote this exact passage · from the majority“let ... disgruntled taxpayers, usually acting without advice of counsel, know that the advancing of [such] issues ... will result in the imposition of sanctions.”
1 later decision quote this exact passage · from the majority“dogged efforts to defeat and overturn the income tax laws”
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.