Commissioner v. Richter’s Empirical Analysis
114 F.2d 452 · 1940
Citation profile
8
cited by 8 later decisions
4
cited 4 times by the Supreme Court
August 1941
most recently cited
4 federal appellate ·
Appellate journey
Relationships
Relies on Helvering v. Clifford · General Utilities & Operating Co. v. Helvering · Helvering v. Salvage · Helvering v. Wood · Helvering v. Pfeiffer
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“issue now for the first time presented by the Commissioner.”
1 later decision quote this exact passage · from the majoritye.g. Helvering v. Richter
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.