Sutton v. Commissioner’s Empirical Analysis
1985
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 42 later decisions — most recently June 2010 · most notably Rose v. Commissioner (1987), Hulter v. Commissioner (1988)
9 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 Dreicer v. Commissioner · Golanty v. Commissioner · Fendler v. Dean Witter Reynolds, Inc · Fox v. Commissioner · US Cb v. Cir
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“exceeds the deductions attributable to such activity.”
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.