Schoffner v. Commissioner’s Empirical Analysis
1987
Citation profile
25 federal appellate · 1 state decisions
How this case has been cited
Cited by 41 later decisions — most recently June 2009 · most notably National Labor Relations Board v. Cincinnati Bronze, Inc. (1987), State Industries, Inc. v. Mor-Flo Industries, Inc. (1991)
25 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
Applies 26 U.S.C. § 6702
Relies on Martin v. Commissioner · Heitman v. United States · Martin v. Commissioner · Nelson v. United States
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“arguments as well as his failure to obey legitimate Tax Court directives. 4 We have consistently demonstrated our willingness to invoke Rule 38 of the Federal Rules of Appellate Procedure against litigants bringing frivolous”
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.