Efco Tool Co. v. Commissioner’s Empirical Analysis
1983
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 11 later decisions — most recently June 2018
1 federal appellate · 1 state decisions
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 Imel v. Commissioner · Midland Mortg. Co. v. Commissioner · B.H.W. Anesthesia Foundation, Inc. v. Commissioner · Thompson v. Commissioner · Gladstone Foundation 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Tax Court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted administrative remedies available to him within the Internal Revenue Service.”
1 later decision quote this exact passage“the purposes of the exhaustion requirement have been satisfied once the Internal Revenue Service has issued a final revocation letter and the petitioner shall be deemed to have exhausted its administrative remedies.”
1 later decision quote this exact passage“The purpose of the pleadings is to give the parties and the Court fair notice of the matters in controversy and the basis for their respective positions.”
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.