Olson v. Commissioner’s Empirical Analysis
1983
Citation profile
15
cited by 15 later decisions
May 1993
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Rowan Cos. v. United States · United States v. Vogel Fertilizer Co. · Fishman v. Commissioner · Fishman 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may promulgate regulations (in addition to those relating to performance and quality standards) which specify the solar, wind, and geothermal energy equipment qualifying for the credit.”
1 later decision quote this exact passagee.g. Wehr v. Commissioner
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.