Albert v. Commissioner’s Empirical Analysis
1949
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 166 later decisions (1 by the Supreme Court) — most recently November 2015 · most notably Peurifoy v. Commissioner (1958), Kroll v. Commissioner (1968)
7 federal appellate · 1 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 Commissioner of Internal Revenue v. Flowers · Anderegg v. United States · Bixler v. Commissioner · Schurer v. Commissioner · Leach 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 166 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“termination within a short period could be foreseen”
9 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.