Eshel v. Commissioner’s Empirical Analysis
831 F.3d 512 · 2016
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 1401 · 26 U.S.C. § 7482 · 26 U.S.C. § 901 · 42 U.S.C. § 433 (§ 233 of the Social Security Act of 1935)
Relies on Flemming v. Nestor · Sumitomo Shoji America, Inc. v. Avagliano · Medellin v. Texas · United States v. Stuart · Zicherman v. Korean Air Lines Co Ltd Korean Air Lines Co
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although not conclusive, the meaning attributed to treaty provisions by the Government agencies charged with their negotiation and enforcement is entitled to great weight.”
2 later decisions 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.