Buzzetta Constr. Corp. v. Commissioner’s Empirical Analysis
1989
Citation profile
1 district · 1 state decisions
How this case has been cited
Cited by 37 later decisions — most recently January 2020 · most notably Ewing v. Comm'r (2004), Capitol Fed. Sav. & Loan Ass'n v. Commissioner (1991)
1 district · 1 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.
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General Rule.— (1) TRUSTS. — A trust which is part of a pension, profit-sharing, or stock bonus plan shall not constitute a qualified trust under section 401(a) if—******* (B) in the case of a defined contribution plan, contributions and other additions under the plan with respect to any participant for any taxable year exceed the limitation of subsection (c) *** [Emphasis supplied.]”
1 later decision quote this exact passage · from the concurrence“the operational errors in the instant case were a material change in the facts on which the plan's favorable ruling was based”
1 later decision quote this exact passage · from the concurrence
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.