Sokol v. Commissioner’s Empirical Analysis
1989
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 167 later decisions — most recently May 2019 · most notably Powers v. Commissioner (1993), Coastal Petroleum Refiners, Inc. v. Commissioner (1990)
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 Cupp v. Commissioner · Bouhlas v. Trans World Airlines, Inc · Sher v. Commissioner · Broad Avenue Laundry & Tailoring v. United States · Sher 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 167 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the position taken in an administrative proceeding”
1 later decision quote this exact passage“However, this and other courts have held that the”
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.