Columbia Bldg. v. Commissioner’s Empirical Analysis
1992
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 37 later decisions — most recently December 2018 · most notably Davenport Recycling Associates v. Commissioner (2000), Chimblo v. Commissioner (1999)
5 federal appellate ·
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 Robinson v. Commissioner · Badger Materials, Inc. v. Commissioner · Howard Self v. Louis Sullivan, Secretary of Health and Human Services · Chomp Assoc. v. Commissioner · Seneca, Ltd. 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“). In addition, Rule 39 of the Tax Court Rules and Procedure recognizes that passage of the statute of limitations is an affirmative defense:”
1 later decision quote this exact passage“); Robinson v. Commissioner, 57 T.C. 735, 737 (1972) (”
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.