Grimes v. Commissioner’s Empirical Analysis
1984
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently January 2017 · most notably Cabirac v. Comm'r (2003), Grimes v. Commissioner (1986)
4 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
Relies on Rowlee v. Commissioner · Enoch v. Commissioner · Wilkinson v. Commissioner · Hatfield v. Commissioner · Fischer 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“damages in an amount not in excess of $ 5,000 shall be awarded to the United States by the Tax Court in its decision.”
2 later decisions quote this exact passage“thereafter becomes aware that his position is frivolous and yet continues to pursue it,”
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.