Richardson v. Commissioner’s Empirical Analysis
126 F.2d 562 · 1942
Citation profile
11 federal appellate · 2 district ·
How this case has been cited
Cited by 30 later decisions — most recently June 2017 · most notably Gaunt v. John Hancock Mut. Life Ins. (1947), Miskovsky v. United States (1969)
11 federal appellate · 2 district ·
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 Erie Co v. Tompkins · Morgan v. Commissioner · United States v. Pink · Burnet v. Wells · Russell v. Todd
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“certain ritualistic or ceremonial conduct involving relinquishment by the donor of what is called 'dominion' or 'control.'”
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.