Cellers v. Commissioner’s Empirical Analysis
1929
Citation profile
1 federal appellate · 1 district ·
Relationships
Relies on Russell v. United States · Cappellini v. Commissioner · Greylock Mills v. Commissioner · Fred T. Ley & Co. v. Commissioner · Cunningham Sheep & Land Co. 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.
“within one year after the expiration of the period of limitation for assessment against the taxpayer.”
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.