Rybak v. Commissioner’s Empirical Analysis
1988
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 250 later decisions — most recently May 2020 · most notably McCrary v. Commissioner (1989), United States v. Iles (1990)
16 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 Welch v. Helvering · Knetsch v. United States · Neely v. Commissioner · Rose v. Commissioner · Patin 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 250 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the value of any property, or the adjusted basis of any property, claimed on any return is 150 percent or more of the amount determined to be the correct amount of such valuation or adjusted basis (as the case may be)”
5 later decisions quote this exact passage“(an underpayment which exceeds $ 1,000) in any taxable year attributable to one or more”
5 later decisions quote this exact passage“lack of due care or failure to do what a reasonable and ordinarily prudent person would do under the circumstances.”
3 later decisions 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.