VanderPol v. Commissioner’s Empirical Analysis
1988
Citation profile
32
cited by 32 later decisions
April 1999
most recently cited
Relationships
Relies on Parham v. Cortese · Golsen v. Commissioner · Golsen v. Commissioner · Sher v. Commissioner · Minahan 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“respondent had taken his position for any purpose other than to prevail in the litigation.”
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.