Follender v. Commissioner’s Empirical Analysis
1987
Citation profile
How this case has been cited
Cited by 26 later decisions — most recently September 2011 · most notably Levy v. Commissioner (1988), Laureys v. Commissioner (1989)
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 Abramson v. Commissioner · Estate of Baron v. Commissioner · Waddell v. Commissioner · Estate Baron v. Commissioner of Internal Revenue · Stark 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“nonrecourse financing, guarantees, stop loss agreements, or other similar arrangements.”
2 later decisions quote this exact passage“Congress has been explicit in the areas it has chosen to require present value calculations.”
1 later decision quote this exact passage“does not allow for present value calculations, expressly or implicitly”
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.