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

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

The citation counts above were calculated (using Python) in the following manner:
- The Tax Court opinions for 2024 were downloaded as PDF files.
- The PDF files were converted to text files.
- Duplicate files were eliminated.
- A search was performed of the text files with the regular expression (for the Supreme Court) of: "\d{1,3} U.S. \d+"
- The number of instances for each citation was counted.
- The counts were sorted from largest to smallest.
- The table shown above was created as an image.
The regular expression for the appellate court cases was: "\d+ F.([23]d|4th) \d+"