Breakell v. Commissioner’s Empirical Analysis
1991
Citation profile
7
cited by 7 later decisions
January 1997
most recently cited
Relationships
Relies on First Chicago Corp. v. Commissioner · Occidental Petroleum Corp. v. Commissioner · First Chicago Corp. v. Commissioner · 746 F. Supp. 958 - Weiser v. United States
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“SEC. 58(h). Regulations To Include Tax Benefit Rule. — -The Secretary shall prescribe regulations under which items of tax preference shall be properly adjusted where the tax treatment giving rise to such items will not result in the reduction of the taxpayer’s tax under this subtitle for any taxable years.”
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.