Cassuto v. Commissioner’s Empirical Analysis
1989
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 44 later decisions — most recently March 2018 · most notably Huffman v. Commissioner (1992), Powers v. Commissioner (1993)
4 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
Applies 28 U.S.C. § 2412
Relies on Ruckelshaus v. Sierra Club · Golsen v. Commissioner · Golsen v. Commissioner · Arkansas Best Corporation v. Commissioner of Internal Revenue · 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except to the extent it has waived its immunity, the Government is immune from claims for attorney's fees. Waivers of immunity must be 'construed strictly in favor of the sovereign,' and not '[enlarged] * * * beyond what the language requires.'”
1 later decision quote this exact passage“shall not be in excess of $ 75 per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for such proceeding, justifies a higher rate.”
1 later decision quote this exact passage“the prevailing hourly rate in an area is not a special factor to justify an increased rate under section 7430 .”
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.