Woods v. Commissioner’s Empirical Analysis
1989
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 127 later decisions — most recently April 2020 · most notably BUTLER v. COMMISSIONER OF INTERNAL REVENUE (2000), Manio v. Derwinski (1991)
9 federal appellate · 1 district ·
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 Commissioner v. McCoy · Commissioner of Internal Revenue v. Gooch Milling & Elevator Co · Hillsboro National Bank v. Commissioner · Reynolds v. Commissioner · Easton v. Washington County Insurance
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 127 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is the objective manifestation of mutual assent as evidenced by the parties' overt acts that determines whether the parties have made an agreement.”
2 later decisions quote this exact passage“The circumstances of this case do not warrant withholding relief from a mistake. The mere fact that the party seeking relief did not exercise reasonable care does not preclude reformation. 1 Restatement, Contracts 2d, sec. 155, comment a; sec. 157, p. 416. Reformation provides a result that both parties agreed to and prevents an unintended and unexpected windfall. * * *”
1 later decision quote this exact passage · from the majority“[T]here is a difference, however, between the application of equitable principles to decide a matter over which we have jurisdiction and the exercise of 'general equitable powers' to take jurisdiction over a matter not provided for by statute.”
1 later decision quote this exact passage · from the majority
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.