Sammons v. Commissioner’s Empirical Analysis
1988
Citation profile
28 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 89 later decisions — most recently June 2022 · most notably United States v. Woodley (1993), Ewing v. Commissioner (1988)
28 federal appellate · 1 district · 2 state decisions
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 16 U.S.C. § 1540 (§ 11 of the Endangered Species Act of 1973) · 16 U.S.C. § 668 · 16 U.S.C. § 668B · 16 U.S.C. § 703 (Arctic Tundra Habitat Emergency Conservation Act) · 16 U.S.C. § 707 · 26 U.S.C. § 6653 · 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. Heininger · Japan Whaling Ass'n v. American Cetacean Society · Andrus v. Allard · Commissioner of Internal Revenue v. F Tellier · Zmuda 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 89 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'the overall cogency of each expert's analysis.'”
19 later decisions quote this exact passage · from the majority“when a taxpayer exercises due care in obtaining an appraisal of fair market value * * * and the taxpayer presents 'some proof' in support of the asserted fair market value, reasonable reliance on a valuation report does not amount to negligence.”
3 later decisions quote this exact passage · from the majority“exercises due care in obtaining an appraisal of fair market value”
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.