Commissioner v. Allen’s Empirical Analysis
108 F.2d 961 · 1939
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 18 later decisions — most recently December 1997
8 federal appellate · 1 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. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974)
Relies on Sorrells v. United States · Sanford's Estate v. Commissioner of Internal Revenue · Chase Nat Bank of City of New York v. United States · Blodgett v. Holden · Burnet v. Guggenheim
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“argument overlooks the essential difference between a power to revoke, alter, or amend, and a condition which the law imposes”
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.