Weiss v. Commissioner’s Empirical Analysis
1987
Citation profile
7 federal appellate · 1 state decisions
How this case has been cited
Cited by 38 later decisions — most recently November 2020 · most notably Normac, Inc. v. Commissioner (1988), GAF Corp. v. Commissioner (2000)
7 federal appellate · 1 state decisions
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
Relies on Maxwell v. Commissioner · Pyo v. Commissioner · Brannon's of Shawnee, Inc. v. Commissioner · Gould, Inc. v. Graphic Controls Corp · Zenco Eng'g Corp. 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(c) Definitions. — For purposes of this section— * * * * * * * (2) Prevailing party — (A) In general. — The term “prevailing party” means any party to any proceeding described in subsection (a) (other than the United States or any creditor of the taxpayer involved) which— * * * * * * * (iii) meets the requirements of section 504(b)(1)(B) of title 5, United States Code (as in effect on the date of the enactment of the Tax Reform Act of 1986 and applied by taking into account the commencement of the proceeding described in subsection (a) in lieu of the initiation of the adjudication referred to in such section).”
1 later decision quote this exact passage“'to award fees based upon the reasonableness of the parties' positions regarding a question over which the court did have jurisdiction, i.e., whether the [t]ax [c]ourt had jurisdiction. The [t]ax [c]ourt had jurisdiction over any questions which necessarily revolve around the question of jurisdiction, including attorney fees.'”
1 later decision quote this exact passage“section 7430 permits an award of litigation costs following a determination that a case should be dismissed for lack of jurisdiction”
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.