First Chicago Corp. v. Commissioner’s Empirical Analysis
842 F.2d 180 · 1988
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 57 later decisions — most recently December 2016 · most notably Vanskike v. Peters (1992), Estate of Wallace v. Commissioner (1990)
9 federal appellate · 1 district ·
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 26 U.S.C. § 39 · 26 U.S.C. § 56 · 26 U.S.C. § 58 · 26 U.S.C. § 59 · 26 U.S.C. § 6501 · 26 U.S.C. § 6511 · 26 U.S.C. § 904
Relies on Occidental Petroleum Corp. v. Commissioner · First Chicago Corp. v. Commissioner · Kolom v. United States · Fishman 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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“These and other questions might have been answered if the Treasury Department had ever gotten around to promulgating regulations under section 58(h), as ordered to do by Congress, but it never did, blaming its default on a staggering workload....”
4 later decisions quote this exact passage · from the majority“prescribe regulations under which items of tax preference shall be properly adjusted where the tax treatment giving rise to such items will not result in the reduction of the taxpayer’s tax under this subtitle____”
4 later decisions quote this exact passage · from the majority“prescribe regulations under which items of tax preference shall be properly adjusted.”
4 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.