Commissioner v. Katz’s Empirical Analysis
139 F.2d 107 · 1943
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently February 1962
13 federal appellate ·
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. Clifford · Helvering v. Stuart · Maguire v. City of Macomb · Commissioner of Internal Revenue v. Prouty · Bennett v. Weber
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As the law stands now, it is at most only one of the elements to be considered by the trier of the facts. While we are of the view that petitioner's contention with reference to this section presents a close question, yet we are not persuaded that the Board's finding is erroneous or that our judgment should be substituted therefor.”
2 later decisions quote this exact passage · from the majoritye.g. Doll v. Commissioner of Internal Revenue · The Chase National Bank of the City of New York — Trust Division — and Eileen June McDonald Trustees of the Last Will and Testament of D. G. McDonald Deceased v. Commissioner of Internal Revenue, Eileen June McDonald of the Estate of D. G. McDonald Deceased v. Commissioner of Internal Revenue, Eileen June McDonald Thompson, of the Estate of D. G. McDonald Deceased v. Commissioner of Internal Revenue
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.