Cassuto v. Commissioner’s Empirical Analysis
1991
Citation profile
26 federal appellate · 1 district ·
How this case has been cited
Cited by 78 later decisions — most recently June 2018 · most notably Huffman v. Commissioner (1992), Rasbury v. Internal Revenue Service (1994)
26 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 26 U.S.C. § 465 · 26 U.S.C. § 6501 · 26 U.S.C. § 7430 · 28 U.S.C. § 2412
Relies on Hensley v. Eckerhart · Cooter & Gell v. Hartmarx Corp. · Pierce v. Underwood · Pavelic v. Marvel Entertainment Group · Action on Smoking & Health v. Civil Aeronautics Board
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 78 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Section 7430 applies only to tax cases; therefore most of the applications for attorney's fees under it would be to pay attorneys who have brought or defended tax cases. Such lawyers presumably all have a certain degree of 'tax expertise.' To suppose that Congress intended them all to be paid at a higher than $75 an hour rate would allow this 'special factor' exception to swallow the $75 an hour rule.”
9 later decisions quote this exact passage · from the majority“prevailing market rates for the kind and quality of the services furnished, except that ... attorney fees shall not be awarded in excess of $125 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 the proceedings involved, justifies a higher fee.” Id. 8 . The Foundation relies on articulations of a”
5 later decisions quote this exact passage · from the majority“[W]e review a trial court's decision whether to award attorneys' fees to a prevailing party, and in what amount, under an abuse of discretion standard.”
4 later decisions 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.