Phillips v. Commissioner’s Empirical Analysis
1987
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently September 2013 · most notably Cabirac v. Comm'r (2003), Rauenhorst v. Comm'r (2002)
2 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 Bob Jones University v. United States · Minahan v. Commissioner · Stubbs, Overbeck & Associates, Inc. v. United States · Durovic v. Commissioner · Thompson 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.
“[t]his is not an instance of an old opinion having been ignored for decades and now just having been revived”
1 later decision quote this exact passage · from the dissent
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.