Zarin v. Commissioner’s Empirical Analysis
1990
Citation profile
12 federal appellate · 5 state decisions
How this case has been cited
Cited by 38 later decisions — most recently July 2018 · most notably Friedman v. Commissioner (2000), Collins v. Commissioner (1993)
12 federal appellate · 5 state decisions
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 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Desist v. United States · United States v. Kirby Lumber Co. · First National City Bank v. Banco Nacional de Cuba · Commissioner v. Tufts
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a subsequent settlement of the dispute would be treated as the amount of debt cognizable for tax purposes.”
2 later decisions quote this exact passage · from the majority“[w]hen a debt is unenforceable, it follows that the amount of the debt, and not just the liability thereon, is in dispute.”
1 later decision quote this exact passage · from the majority“idea that 'Courts need not apply mechanical standards which smother the reality of a particular transaction.'”
1 later decision quote this exact passage · from the dissent
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.