Birth v. Commissioner’s Empirical Analysis
1989
Citation profile
14
cited by 14 later decisions
March 2004
most recently cited
Relationships
Relies on Neely v. Commissioner · Bixby v. Commissioner · Federal Power Commission v. Memphis Light, Gas & Water Division · Branerton Corp. v. Commissioner · McDonald 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“technically not considered part of the legislative history of the Tax Reform Act of 1986”
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.