Levitt v. Commissioner’s Empirical Analysis
1991
Citation profile
How this case has been cited
Cited by 25 later decisions — most recently February 2013 · most notably MERKER v. COMMISSIONER (1997), Estate of Rickman v. Commissioner (1995)
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 Flora v. United States · Owens v. Davis · Pyo v. Commissioner · Pietanza v. Commissioner · Keeton 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“never having petitioned the Court in this case, is not a party to this case”
1 later decision quote this exact passage“did not file a petition or ratify the petition that Mr. Levitt filed”
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.