Colton v. Gibbs’s Empirical Analysis
902 F.2d 1462 · 1990
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently September 2018
3 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
Applies 26 U.S.C. § 6151 · 26 U.S.C. § 6702 · 26 U.S.C. § 6703 · 28 U.S.C. § 1912
Relies on Pelaes v. United States · Lawrence v. United States · Kruso v. International Telephone & Telegraph Corp. · Olson v. United States · Bradley v. United States
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“long history of tax-related litigation (including three unsuccessful appeals to this court), most of which has been dilatory and abusive”
1 later decision quote this exact passage · from the majoritye.g. Dean v. M Gray
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.