Frisch v. Commissioner’s Empirical Analysis
1986
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 61 later decisions — most recently July 2020 · most notably Sokol v. Commissioner (1989), United States v. McPherson (1988)
4 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 28 U.S.C. § 2412 · 42 U.S.C. § 1988 · 5 U.S.C. § 552 (Freedom of Information Act)
Relies on Association of National Advertisers, Inc. v. Federal Trade Commission · Gilbert A. Cuneo v. Donald H. Rumsfeld · Cox v. United States Department of Justice · De Venney v. Commissioner · Mid-Hudson Legal Services, Inc. v. G & U, Inc.
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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The simple truth is that the plain language of section 7430 cannot be read to include lost opportunity costs, but is limited to actual expenditures.”
2 later decisions quote this exact passage“a reasonable attorney's fee * * * as part of the costs.”
2 later decisions quote this exact passage“fees paid or incurred for the services of attorneys.”
2 later decisions 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.