Stark v. Commissioner’s Empirical Analysis
1986
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 80 later decisions — most recently June 2017 · most notably Rauenhorst v. Comm'r (2002), Martin Ice Cream Co. v. Comm'r (1998)
1 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 16 U.S.C. § 518
Relies on New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Bob Jones University v. United States · Commissioner of Internal Revenue v. National Alfalfa Dehydrating and Milling Company · Stubbs, Overbeck & Associates, Inc. v. United States
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 80 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Absent special circumstances, a revenue ruling merely represents the Commissioner’s position with respect to a specific factual situation. See Stubbs, Overbeck & Associates, Inc. v. United States, 445 F.2d 1142, 1146-1147 (5th Cir. 1971); Crow v. Commissioner, 85 T.C. 376, 389 (1985), and cases cited therein. * * * Whereas this Court or any other court may adopt the conclusion and rationale of a revenue ruling, revenue rulings typically do not constitute substantive authority for a position. ””
2 later decisions quote this exact passage“Both petitioner and respondent cite revenue rulings in support of then-respective positions. Petitioner relies primarily upon Rev. Rul. 75-66, 1975- 1 C.B. 85 ; Rev. Rul. 77-148, 1977- 1 C.B. 63 ; and Rev. Rul. 75-373, 1975- 2 C.B. 77 . Respondent relies upon Rev. Rul. 76-331, 1976- 2 C.B. 52 . Both parties assert that revenue rulings “should be given weight” in this Court under Bob Jones University v. United States, 461 U.S. 574 (1983); Macey’s Jewelry Corp. v. United States, 387 F.2d 70 (5th Cir. 1967); and Neuhoff v. Commissioner, 75 T.C. 36 (1980), affd. 669 F.2d 291 (5th Cir. 1982). Absent special circumstances, a revenue ruling merely represents the Commissioner’s position with respect to a specific factual situation. See Stubbs, Overbeck & Associates, Inc. v. United States, 445 F.2d 1142, 1146-1147 (5th Cir. 1971); Crow v. Commissioner, 85 T.C. 376, 389 (1985), and cases cited therein. We find nothing in the cases cited by the parties that undermines this well-established principle. Whereas this Court or any other court may adopt the conclusion and rationale of a revenue ruling, revenue rulings typically do not constitute substantive authority for a position. As we stated in Neuhoff v. Commissioner, 75 T.C. at 46 : “A revenue ruling does not constitute authority for deciding a case in this Court. We would decide this issue irrespective of the existence or nonexistence of a revenue ruling. We agree with the Court of Appeals for the Second Circuit in Bankers Trust Co. v.”
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.