Driggs v. Commissioner’s Empirical Analysis
1986
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently September 2003
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 Welch v. Helvering · Frank Lyon Co. v. United States · Crane v. Commissioner · Commissioner v. Tufts · Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Although our opinion does not conflict with the proposed regulations, we do not rely upon them as authority because they ‘carry no more weight than a position advanced on brief by the respondent.’ ” F.W. Woolworth Co. v. Commissioner, 54 T.C. 1233, 1265-1266 (1970); Miller v. Commissioner, 70 T.C. 448, 460 (1978). See also Mearkle v. Commissioner, 87 T.C. (1986).”
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.