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← 81 TC 634 - Stanley v. Commissioner

Stanley v. Commissioner’s Empirical Analysis

1983

Citation profile

19
cited by 19 later decisions
June 2016
most recently cited

How this case has been cited

Cited by 19 later decisions — most recently June 2016

801983199020002010decided

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 Furnish v. Commissioner of Internal Revenue · Funk v. Commissioner · Brown v. Commissioner · Romm v. Commissioner · Stanley 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “even if it bears the signature of both spouses and is designated on its face as a joint return, does not create joint and several liability with respect to a spouse whose signature on the return was executed under duress.”
    1 later decision quote this exact passage

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.