Powell v. Commissioner’s Empirical Analysis
1988
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently October 2016
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
Relies on Crane v. Commissioner · Commissioner v. Tufts · Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue · Estate of Franklin v. Commissioner · Rawlings v. Heckler
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We recognize that respondent must take alternative or inconsistent positions at times to protect the revenue, but * * * [respondent] may not take such a position without good cause.”
1 later decision quote this exact passage“did not include any complex, difficult or novel questions”
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.