Kenseth v. Commissioner’s Empirical Analysis
2000
Citation profile
40
cited by 40 later decisions
1
states following
October 2019
most recently cited
2 district · 1 state decisions
Relationships
Relies on Commissioner v. Sunnen · Logan v. Zimmerman Brush Co. · Helvering v. Clifford · Helvering v. Horst · Commissioner of Internal Revenue v. Culbertson
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although there may be considerable equity to the taxpayer's position, that is not the way the statute is written.”
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.