Weiss v. Commissioner’s Empirical Analysis
1988
Citation profile
12 federal appellate · 1 district ·
How this case has been cited
Cited by 54 later decisions — most recently August 2008 · most notably Sher v. Commissioner (1988), Sokol v. Commissioner (1989)
12 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 28 U.S.C. § 2412
Relies on Sher v. Commissioner · United States v. Balanced Financial Management, Inc. · Trichilo v. Secretary of Health & Human Services · Baker v. Commissioner · Baker 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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(i) which establishes that the position of the United States in the proceeding was not substantially justified, (ii) which— (I) has substantially prevailed with respect to the amount in controversy, or (II) has substantially prevailed with respect to the most significant issue or set of issues presented,”
5 later decisions quote this exact passage · from the majority“includes -- (i) reasonable court costs, and (ii) based upon prevailing market rates for the kind or quality of services furnished -- * * * (III) reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that such fees shall not be in excess of $ 75 per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for such proceeding, justifies a higher rate. * * * (2) PREVAILING PARTY. -- (A) IN GENERAL. -- The term”
3 later decisions quote this exact passage · from the majority“(4) Position of united states. — The term “position of the United States” includes— (A) the position taken by the United States in the civil proceeding, and (B) any administrative action or inaction by the District Counsel of the Internal Revenue Service (and all subsequent administrative action or inaction) upon which such proceeding is based.”
3 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.