Commissioner v. Paulson’s Empirical Analysis
123 F.2d 255 · 1941
Citation profile
4
cited by 4 later decisions
February 1970
most recently cited
Relationships
Relies on Helvering v. Hammel · Helvering v. William Flaccus Oak Leather Co. · Electro-Chemical Engraving Co. v. Commissioner · City Co. of New York, Inc. v. Stern · Gray v. Powell
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“was given possession with an obligation to keep the building in repair, keep it insured, and pay the taxes, and with the privilege of making improvements. * * * While in possession of the building the taxpayer rented it for profit and made valuable improvements.”
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.