Ware v. Commissioner’s Empirical Analysis
1990
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 42 later decisions — most recently August 2023 · most notably Rolfs v. Comm'r (2010), 368 F. Supp. 2d 186 - Carione v. United States (2005)
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. § 741 · 26 U.S.C. § 751
Relies on Commissioner of Internal Revenue v. Indianapolis Power & Light Company · Stewart v. Commissioner · Norman v. Commissioner · Reed 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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“unless [the] theory is precluded by the pleadings, or its late introduction specifically prejudices the opposing party in presenting its case”
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.