Brown v. Commissioner’s Empirical Analysis
1949
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently January 1981
2 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 Greene v. Commissioner · Armston v. Commissioner · Ingle Coal Corp. v. Commissioner · Granberg Equipment, Inc. v. Commissioner · Johnson v. Commissioner
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.
“* * * to provide financial security for the petitioners' children and, at the same time, leave the partnership coal business and the properties used therein undisturbed under the continued management and control of the partnership consisting of petitioners (taxpayers)”
1 later decision quote this exact passage“did not intend that any benefit, advantage or consideration should result to or be received by the partnership in its business by the arrangement under scrutiny.”
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.