Flynn v. Commissioner’s Empirical Analysis
1989
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 119 later decisions — most recently September 2016 · most notably Bokum v. Commissioner (1990), United States v. Shanbaum (1994)
13 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 Sanders v. United States · Purcell v. Commissioner · Purcell v. Commissioner · Sonnenborn v. Commissioner · Shea 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 119 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“reasonably prudent person with knowledge of the facts possessed by the person claiming * * * [relief] should have been alerted to the possibility of a substantial understatement.”
5 later decisions quote this exact passage“(A) any item of gross income attributable to such spouse which is omitted from gross income, and (B) any claim of a deduction, credit, or basis by such spouse in an amount for which there is no basis in fact or law.”
3 later decisions quote this exact passage“Normal support is measured by the circumstances of the parties[,]”
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.