Bell v. Commissioner’s Empirical Analysis
1985
Citation profile
17
cited by 17 later decisions
July 1995
most recently cited
Relationships
Relies on Welch v. Helvering · Rodriguez v. New York · Schenck v. United States · Stern v. Board of Levee Commissioners · Bixby 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in such proceedings is frivolous or groundless.”
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.