Bayer v. Commissioner’s Empirical Analysis
1992
Citation profile
2 federal appellate · 1 district ·
Relationships
Applies 28 U.S.C. § 2412 · 5 U.S.C. § 504 (Equal Access to Justice Act)
Relies on Golsen v. Commissioner · Golsen v. Commissioner · Federal Power Commission v. Memphis Light, Gas & Water Division · Hirschey v. Federal Energy Regulatory Commission · Todd 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.
“brought in a court of the United States ...”
1 later decision quote this exact passage · from the dissent
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.