West v. Commissioner’s Empirical Analysis
1987
Citation profile
How this case has been cited
Cited by 25 later decisions — most recently March 2013 · most notably Hulter v. Commissioner (1988), Krause v. Commissioner (1992)
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 Neely v. Commissioner · Golanty v. Commissioner · Fendler v. Dean Witter Reynolds, Inc · Brannen v. Commissioner · Jasionowski 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any valuation overstatement (within the meaning of section 6659(c) )”
2 later decisions quote this exact passage“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).”
1 later decision quote this exact passage“means an exaggerated commendation of wares or worth in communications addressed to the public or to a class or group.'”
1 later decision quote this exact passagee.g. Wanchek v. Comm'r
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.