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← 13 TC 707 - Aprill v. Commissioner

Aprill v. Commissioner’s Empirical Analysis

1949

Citation profile

28
cited by 28 later decisions
July 1964
most recently cited

8 federal appellate · 1 district ·

Relationships

Relies on Bogardus v. Commissioner · Neher v. Harwood · Chicago, Indianapolis & Louisville Railway Co. v. Crawford · General Water Heater Co. v. Commissioner · Golfro Realty Corp. 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “Any services for which compensation could have been intended must have been those of petitioner or her husband.”
    1 later decision quote this exact passage
  2. “no obligation of any kind existed to compensate petitioner further for her husband's past services.”
    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.