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← 91 TC 74 - Kovens v. Commissioner

Kovens v. Commissioner’s Empirical Analysis

1988

Citation profile

12
cited by 12 later decisions
January 2016
most recently cited

How this case has been cited

Cited by 12 later decisions — most recently January 2016

401988199020002010decided

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 28 U.S.C. § 1291 · 28 U.S.C. § 1292

Relies on Cohen v. Beneficial Industrial Loan Corp. · Firestone Tire & Rubber Co. v. Risjord · Katz v. Carte Blanche Corp. · Stange v. United States · A. Olinick & Sons v. Dempster Bros.

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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “(1) To alleviate hardship by providing an opportunity to review orders of the trial court before they irreparably modify the rights of litigants; (2) to provide supervision of the development of the law by providing a mechanism for resolving conflicts among trial courts on issues not normally open on final appeal; and (3) to avoid waste of trial time at the trial court level through an opportunity to review orders before fruitless litigation and wasted expense. [Id. at 76-77; citation omitted.]”
    1 later decision quote this exact passage
  2. “Such a desire to limit availability of this process to exceptional cases reflects a strong policy in favor of avoiding piecemeal review and its attendant delay and waste of time.”
    1 later decision quote this exact passage
  3. “is not to be used as a device to second guess the application of facts, as found by the trial court, to the appropriate law.”
    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.