Sebring v. Commissioner’s Empirical Analysis
1989
Citation profile
2 federal appellate ·
Relationships
Relies on Hradesky v. Commissioner · Hradesky v. Commissioner of Internal Revenue · Consolidated Freightways, Inc. v. Commissioner · World Airways, Inc. v. Commissioner · World Airways, Inc., and World Air Center, Inc. v. Commissioner of Internal Revenue
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the nature of a security deposit held for payment of future liabilities.”
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.