Commissioner v. Park’s Empirical Analysis
113 F.2d 352 · 1940
Citation profile
10 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 28 later decisions — most recently January 2004 · most notably Autenreith v. Commissioner of Internal Revenue (1940), Santa Anita Consol., Inc. v. Commissioner (1968)
10 federal appellate · 1 district · 1 state decisions
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 Deputy v. du Pont · Helvering v. Clifford · Old Colony Co v. Commissioner of Internal Revenue · Kalb v. Feuerstein · DeGanay v. Lederer
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the amount which one has contracted to pay for the use of borrowed money.”
3 later decisions quote this exact passage · from the majority“compensation for the use or forbearance of money”
3 later decisions 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.