Commissioner v. Commodore, Inc.’s Empirical Analysis
135 F.2d 89 · 1943
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions (2 by the Supreme Court) — most recently August 1985
3 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 Gould v. Gould · Brewster v. Gage · Union Pacific Railroad Company v. Laramie Stock Yards Company · Miller v. United States · Shwab v. Doyle
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Petitioner points out that with the approval of the Secretary of the Treasury he promulgated amended regulations to the effect that § 270 applies to all tax years ending prior to the enactment of § 270, or the Chandler Act; but it is needless to say that what Congress did not do by positive enactment petitioner cannot do by regulations. Such regulations cannot amend the law. Miller v. United States, 294 U.S. 435 . [55 S.Ct. 440, 79 L.Ed. 977] * * *”
1 later decision quote this exact passage · from the majority““Sections 268 and 270 of this Act shall apply to any plan confirmed under section 77B before the effective date of this amendatory Act and to any plan which may be confirmed under section 77B on and after such effective date, * *”
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.