Snow v. Commissioner’s Empirical Analysis
2013
Citation profile
1
cited by 1 later decisions
October 2017
most recently cited
Relationships
Relies on Feller 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]ny substantial understatement of income tax.”
1 later decision quote this exact passagee.g. Galloway v. Comm'r
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.