Case v. Commissioner’s Empirical Analysis
103 F.2d 283 · 1939
Citation profile
16 federal appellate · 2 district ·
How this case has been cited
Cited by 29 later decisions — most recently January 1978 · most notably Commissioner v. Segall (1940), Clodfelter v. Commissioner (1970)
16 federal appellate · 2 district ·
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
Applies 26 U.S.C. § 112 · 26 U.S.C. § 115
Relies on Old Colony Trust Co. v. Commissioner · United States v. Phellis · Douglas v. Willcuts · Lucas v. · United States v. Hendler
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For income tax purposes, the entire proceeding must be viewed as a single transaction. Substance and not form controls in applying a tax statute.”
1 later decision 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.