Kroh v. Commissioner’s Empirical Analysis
1992
Citation profile
1 state decisions
How this case has been cited
Cited by 71 later decisions — most recently May 2020 · most notably Elec. Arts, Inc. v. Comm'r (2002), Ewing v. Commissioner (2002)
1 state decisions
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 11 U.S.C. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 11 U.S.C. § 1129 · 11 U.S.C. § 505
Relies on Adickes v. S. H. Kress & Co. · United States v. Diebold, Inc. · Parklane Hosiery Co. v. Shore · Montana v. United States · Commissioner v. Sunnen
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 71 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“tends to resolve any of the issues that have been properly raised by the parties.”
11 later decisions quote this exact passage“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.”
8 later decisions quote this exact passage“Summary judgment is intended to expedite litigation and avoid unnecessary and expensive trials of phantom factual questions.”
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.