Giant Eagle, Inc. v. Commissioner’s Empirical Analysis
822 F.3d 666 · 2016
Citation profile
Relationships
Applies 26 U.S.C. § 446 · 26 U.S.C. § 461 · 26 U.S.C. § 6213 · 26 U.S.C. § 7482
Relies on Skidmore v. Swift & Co. · United States v. Anderson · United States v. General Dynamics Corp. · United States v. Hughes Properties, Inc. · Kornman & Associates, Inc. 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“which are premised on reciprocal promises”
1 later decision quote this exact passage · from the majoritye.g. Walney v. SWEPI LP
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.