Zirker v. Commissioner’s Empirical Analysis
1986
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 138 later decisions — most recently June 2018 · most notably Rybak v. Commissioner (1988), Rose v. Commissioner (1987)
6 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 Welch v. Helvering · Gregory v. Helvering · Commissioner v. Brown · Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue · Grodt & McKay Realty, 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 138 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“there is a valuation overstatement if the value of any property, or the adjusted basis of any property, claimed on any return is 150 percent or more of the amount determined to be the correct amount of such valuation or adjusted basis (as the case may be).”
6 later decisions quote this exact passage“any valuation overstatement (within the meaning of section 6659(c) ),”
3 later decisions quote this exact passage“attributable to one or more tax motivated transactions.”
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.