Noguchi v. Commissioner’s Empirical Analysis
1993
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently March 2015
8 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 Hawaii Housing Authority v. Midkiff · Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue · Eisler v. United States · Howlett v. Commissioner · Midkiff 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an existing, unconditional, and legally enforceable obligation for the payment of a principal sum.”
7 later decisions quote this exact passage · from the majority
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.