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Supreme & Appellate Court Opinions Cited By the Tax Court in 2024

2025-01-01

The chart below shows the Supreme Court opinions cited by the Tax Court 5 or more times in 2024.

Number of Supreme Court Opinions Cited by the Tax Court for 2024

The chart below shows the Appellate Court opinions cited by the Tax Court 7 or more times in 2024.

Number of Appellate Court Opinions Cited by the Tax Court for 2024

The citation counts above were calculated (using Python) in the following manner:

  1. The Tax Court opinions for 2024 were downloaded as PDF files.
  2. The PDF files were converted to text files.
  3. Duplicate files were eliminated.
  4. A search was performed of the text files with the regular expression (for the Supreme Court) of: "\d{1,3} U.S. \d+"
  5. The number of instances for each citation was counted.
  6. The counts were sorted from largest to smallest.
  7. The table shown above was created as an image.

The regular expression for the appellate court cases was: "\d+ F.([23]d|4th) \d+"

Tags: Statistics, Python

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The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.


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