Straub v. Granger’s Empirical Analysis
1956
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 23
Relies on Commissioner v. Sunnen · Bingham's Trust v. Commissioner of Internal Revenue · United States v. International Building Co. · Hochschild v. Commissioner · Rassenfoss 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“defending or perfecting title to property”
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.