Woods v. Commissioner’s Empirical Analysis
1988
Citation profile
How this case has been cited
Cited by 105 later decisions — most recently April 2010 · most notably Martin Ice Cream Co. v. Comm'r (1998), Cluck v. Commissioner (1995)
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 · Tennessee Valley Authority v. Hill · Rubin v. United States · Phillips v. Commissioner · Brushaber v. Union Pacific Railroad
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 105 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“partnership, entity, plan, or arrangement,”
3 later decisions quote this exact passage“For these reasons, we hold that the amount of petitioner's withholding credits must be subtracted from the 'understatement' to arrive at the 'amount of any underpayment' for the calculation of the addition to tax under section 6661 .”
2 later decisions quote this exact passage“(2) UNDERSTATEMENT. -- (A) IN GENERAL. -- For purposes of paragraph (1), the term”
2 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.