Kaufmann v. Commissioner’s Empirical Analysis
1948
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently March 1998
1 federal appellate ·
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
Relies on Commissioner of Internal Revenue v. Court Holding Co · Wichita Terminal Elevator Co. v. Commissioner · Fairfield Steamship Corp. v. Commissioner · Acampo Winery & Distilleries, Inc. v. Commissioner · Hardin v. Morgan Lithograph Co.
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“sale by one person * * * [being] * * * transformed for tax purposes into a sale by another by using the latter as a conduit through which to pass title,”
1 later decision quote this exact passage
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.