Preece v. Commissioner’s Empirical Analysis
1990
Citation profile
31
cited by 31 later decisions
May 2006
most recently cited
Relationships
Applies 48 U.S.C. § 1421I · 48 U.S.C. § 1681
Relies on Naftel v. Commissioner · Espinoza v. Commissioner · Zaentz v. Commissioner · Shiosaki v. Commissioner · United States v. Goodyear Tire & Rubber Co.
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that a decision may be rendered as a matter of law.”
11 later decisions 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.