Leicht v. Commissioner’s Empirical Analysis
137 F.2d 433 · 1943
Citation profile
16 federal appellate · 3 state decisions
How this case has been cited
Cited by 29 later decisions — most recently July 1988 · most notably Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal Revenue (1966), Crellin's Estate v. Commissioner (1953)
16 federal appellate · 3 state decisions
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 Helvering v. Horst · Lucas v. Earl · Corliss v. Bowers · Tait v. Western Maryland Railway Co. · Helvering v. Stuart
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Controlling factual identities, for purposes of res judicata, must be clearly shown and cannot rest upon mere assertion or speculation.”
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.