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← 13 TC 173 - Larkin v. Commissioner

Larkin v. Commissioner’s Empirical Analysis

1949

Citation profile

5
cited by 5 later decisions
December 1994
most recently cited

1 federal appellate ·

How this case has been cited

Cited by 5 later decisions — most recently December 1994

1 federal appellate ·

20194919501960197019801990decided

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 Johnson v. . Lawrence · Bensel v. Commissioner · In Re the Accounting of Ziegler · In re the Estate of Witkind · Stern 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “For receiving and paying out all sums of money”
    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.