Safety Tube Corp. v. Commissioner’s Empirical Analysis
168 F.2d 787 · 1948
Citation profile
19 federal appellate · 1 district ·
How this case has been cited
Cited by 57 later decisions — most recently October 1987 · most notably Paula Constr. Co. v. Commissioner (1972), Industrial Aggregate Co. v. United States (1960)
19 federal appellate · 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 North American Oil Consolidated v. Burnet · Kornhauser v. United States · Jones' Estate v. Commissioner · Rassenfoss v. Commissioner · National City Bank v. Helvering
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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The gist of the controversy is the right to the asset which produced the income”
2 later decisions quote this exact passage · from the majority“the litigation here struck at the very ownership of the patent itself.”
1 later decision 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.