Commissioner v. Maresi’s Empirical Analysis
156 F.2d 929 · 1946
Citation profile
46 federal appellate · 6 state decisions
How this case has been cited
Cited by 92 later decisions (3 by the Supreme Court) — most recently May 2003 · most notably Harris v. Commissioner (1950), Annabelle Candy Co. v. Commissioner (1962)
46 federal appellate · 6 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 Humes v. United States · Robinette v. Helvering · Simpson v. United States · Helvering v. United States Trust Co. · Meyer's Estate 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 92 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The one sure way to do injustice * * * is to allow nothing whatever upon the excuse that we cannot tell how much to allow”
8 later decisions quote this exact passage · from the majority“Since the divorce court was free to disregard any allowances made in the separation agreement, the allowances were authentically its own, even in cases where it expressly accepted as proper the allowances actually agreed upon.”
3 later decisions 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.