Bauer v. Commissioner’s Empirical Analysis
1950
Citation profile
8
cited by 8 later decisions
1
cited 1 times by the Supreme Court
November 2000
most recently cited
3 federal appellate ·
Relationships
Relies on Pittman v. Commissioner · Switlik v. Commissioner · Milliken 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the payment of the judgment 'grew out of, was related to, and took its character from a capital transaction'”
1 later decision quote this exact passage
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.