Van Anda v. Commissioner’s Empirical Analysis
1949
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 84 later decisions — most recently June 2020 · most notably Clark v. Commissioner (1952), Carr v. Van Anda's Estate, Deceased, Paul Van Anda v. Commissioner of Internal Revenue (1951)
10 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 Carpenter v. Commissioner · Todd v. Commissioner · Snite v. Commissioner · Luke & Fleming, Inc. v. Commissioner · Grossman 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 84 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“there existed at the time of the transaction a real expectation of repayment and an intent to enforce the collection of the indebtedness.”
5 later decisions quote this exact passage“[t]he giving of a note or other evidence of indebtedness which may be legally enforceable is not in itself conclusive of the existence of a bona fide debt. It must be clearly shown that it was the intention of the parties to create a debtor-creditor status.”
2 later decisions 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.