Becker v. Commissioner’s Empirical Analysis
1988
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently July 2024
8 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 26 U.S.C. § 7453 · 26 U.S.C. § 7482 · 28 U.S.C. § 1631 · 28 U.S.C. § 41
Relies on Bonner v. City of Prichard · Industrial Addition Ass'n v. Commissioner · Nash-Breyer Motor Co. v. Burnet · Alexander v. Commissioner · Tenneco Oil Company v. Environmental Protection Agency
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“inherent authority to transfer an appeal when [this] is not the court of proper venue”
2 later decisions quote this exact passage · from the majority“determined as of the time the petition seeking redetermination of tax liability was filed with the Tax Court.”
1 later decision 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.