Logan v. Commissioner’s Empirical Analysis
1986
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently March 2014
1 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
Relies on Smith v. Westchester County Bar Ass'n · Breman v. Commissioner · Hannan v. Commissioner · Commissioner of Internal Revenue v. Linde · Medeiros 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'the tax imposed by subtitle A' ..., all taxes, credits, deductions, exclusions, etc., imposed or allowed in subtitle A are to be taken into consideration in calculating the existence of a deficiency”
1 later decision quote this exact passage“clearly authorizes this Court to determine an overpayment of windfall profit tax, but only in the context of a windfall profit tax deficiency proceeding.”
1 later decision quote this exact passage“any insufficient claim or defense or any redundant, immaterial, impertinent, frivolous, or scandalous matter.”
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.