Stringer v. Commissioner’s Empirical Analysis
1985
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 113 later decisions — most recently July 2019 · most notably Calcutt v. Commissioner (1985), Calcutt v. Commissioner (1988)
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
Relies on Helvering v. Mitchell · Houltin v. United States · Rowlee v. Commissioner · Gajewski v. Commissioner · Stoltzfus 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 113 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“On numerous occasions, we in essence have defaulted or dismissed issues for failure to brief them. Generally, we have accomplished this result by considering the issue waived or conceded.”
2 later decisions quote this exact passage · from the majority“Briefs shall be filed after trial or submission of a case, except as otherwise directed by the presiding Judge.”
2 later decisions quote this exact passage“to comply with the dictates of Rule 151 and the specific directions of the Court, can be said to constitute a default under Rule 123(a)”
1 later decision quote this exact passagee.g. Bond v. Comm'r
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.