Wednesday, August 12, 2009
I previously blogged my friend and colleague Adam Steinman's work on the most frequently cited cases (The Irrepressible Myth of Celotex: Reconsidering Summary Judgment Burdens Twenty Years after the Trilogy, 63 Wash. & Lee L. Rev. 81, 143-45 (2006)). Adam published fascinating charts of the 15 most-cited cases by federal courts and tribunals and the 30 most-cited cases by federal and state courts and tribunals. There was not a tax case in the bunch, so I aked:
[W]hat are the most heavily cited tax cases? Is there any empirical work addressing the question? Comments are open.
In our Tax Stories book, we took a stab at identifying what we think are the ten most influential income tax cases of all time. Here is a back of the envelope calculation of the federal citations to the ten cases in Tax Stories:
In his latest article, The Pleading Problem, Adam updates and expands his chart to include the 50 most-cited Supreme Court cases by federal courts and tribunals. The Top 5 are:
- Anderson v. Liberty Lobby, Inc., 477 U.S. 242 (1986) (117,580 citations)
- Celotex Corp. v. Catrett, 477 U.S. 317 (1986) (112,610)
- Matsushita Elec. Indus. Co. v. Zenith Radio Corp., 475 U.S. 574 (1986) (54,621)
- Conley v. Gibson, 355 U.S. 41 (1957) (44,563)
- McDonnell Douglas Corp. v. Green, 411 U.S. 792 (1973) (35,531)
Welch v. Helvering is the most-cited tax case and the only tax case to make the Top 50 list -- at #45 with 7,992 citations.