Coffey v. Commissioner’s Empirical Analysis
141 F.2d 204 · 1944
Citation profile
26 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 51 later decisions — most recently June 2017 · most notably Bessenyey v. Commissioner (1967), Hirsch v. Commissioner (1963)
26 federal appellate · 1 district · 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 Lucas v. Earl · Corliss v. Bowers · Harrison v. Schaffner · Weil v. Commissioner · Edson v. Lucas
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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“must do everything reasonably permitted by the nature of the property and the circumstances of the transaction in parting with all incidences of ownership.”
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.