Page v. Commissioner’s Empirical Analysis
1986
Citation profile
How this case has been cited
Cited by 11 later decisions — most recently February 2007
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 Batterton v. Francis · Sanderling, Inc. v. Commissioner · Wing v. Commissioner · Sanderling, Inc. v. Commissioner · Columbia River Orchards, Inc. 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Under the conference agreement the respective courts will exercise jurisdiction over cases involving the windfall profit tax in the same manner that jurisdiction is exercised with respect to the income, estate, and gift taxes. Thus, the Tax Court will have prepayment jurisdiction over deficiencies asserted by the IRS, and the U.S. District Courts and the Court of Claims will have jurisdiction over refund suits.” [H. Rept. 96-817 (1980), 1980- 3 C.B. 245 , 275.]”
1 later decision quote this exact passage“the amount by which the tax imposed by * * * chapter * * , exceeds the excess of— (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) the amounts previously assessed (or collected without' assessment) as a deficiency, over— (2) the amount of rebates, as defined in subsection (b)(2), made. [Emphasis added.]”
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.