Brooks v. Commissioner’s Empirical Analysis
1984
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 109 later decisions — most recently July 2019 · most notably Petzoldt v. Commissioner (1989), Smith v. Commissioner (1991)
5 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 Holland v. United States · Link v. Wabash Railroad · Spies v. United States · Helvering v. Mitchell · Beaver 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 109 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“YOUR FAILURE TO APPEAR MAY RESULT IN DISMISSAL OF THE CASE AND ENTRY OF DECISION AGAINST YOU.”
6 later decisions quote this exact passage“A motion for continuance, filed 30 days or less prior to the date to which it is directed, may be set for hearing on that date, but ordinarily will be deemed dilatory and will be denied unless the ground therefor arose during that period or there was good reason for not making the motion sooner.”
2 later decisions quote this exact passage“'These unnecessary burdens on the system are unreasonable and unfair from the standpoint of everyone involved.'”
2 later decisions 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.