Greenfeld v. Commissioner’s Empirical Analysis
165 F.2d 318 · 1947
Citation profile
29 federal appellate ·
How this case has been cited
Cited by 47 later decisions — most recently November 1996 · most notably Halle v. Commissioner (1949), Boyett Et Ux. v. Commissioner of Internal Revenue (1953)
29 federal appellate ·
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
Applies 26 U.S.C. § 275 · 26 U.S.C. § 276
Relies on Welch v. Helvering · Hormel v. Helvering · North American Oil Consolidated v. Burnet · Quock Ting v. United States · Commissioner v. Wilcox
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Undoubtedly, as a general rule, positive testimony as to a particular fact, uncontradicted by any one, should control the decision of the court; but that rule admits of many exceptions”
2 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.