Scott v. Commissioner’s Empirical Analysis
1985
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently July 2011
1 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
Applies 5 U.S.C. § 553 (Administrative Procedure Act of 1946)
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Correll · United States v. Cartwright · Bingler v. Johnson · National Muffler Dealers Assn., 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“no deduction otherwise allowable under this chapter shall be allowed with respect to the use of a dwelling unit which is used by the taxpayer during the taxable year as a residence.”
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.