Antonides v. Commissioner’s Empirical Analysis
1988
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 278 later decisions — most recently October 2019 · most notably Antonides v. Commissioner (1990), Krause v. Commissioner (1992)
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 Commissioner v. Tower · Bixby v. Commissioner · Dreicer v. Commissioner · Fruit Growers Exp. Co. v. Brotherhood Ry. Carmen of U. S. And Canada, Ry. Employees' Dept., Afl-Cio · Golanty 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 278 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“substantial understatement of income tax”
7 later decisions quote this exact passage“an authority is of little relevance if it is materially distinguishable on its facts from the facts of the case at issue.”
4 later decisions quote this exact passage“tax treatment of any item by the taxpayer if there is or was substantial authority for such treatment”
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.