Mauldin v. Commissioner’s Empirical Analysis
1951
Citation profile
1 district ·
How this case has been cited
Cited by 71 later decisions — most recently September 2004 · most notably Bauschard v. Commissioner (1959), Estate of Finder v. Commissioner (1961)
1 district ·
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 Snyder v. Commissioner · Farley v. Commissioner · Schwinn v. Commissioner · Ehrman v. Commissioner · Richards 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 71 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it may not be said that a rejection of some offers and the resulting holding of the lot or lots in question for better sale is, in and of itself, antagonistic to the conduct of a real estate business.”
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.