Abrams v. Commissioner’s Empirical Analysis
1987
Citation profile
19 federal appellate ·
How this case has been cited
Cited by 46 later decisions — most recently April 2020 · most notably Washington Trout v. McCain Foods, Inc. (1995), Ronnie O. Kitchens v. Otis R. Bowen (1987)
19 federal appellate ·
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. § 7442
Relies on Mahan & Rowsey, Inc. v. Oklahoma Natural Gas · Laing v. United States · Commissioner v. Stewart · Olsen v. Helvering · Benzvi 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Its jurisdiction is invoked only when the [CIR] issues a notice of deficiency.”
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.