Brading v. Commissioner’s Empirical Analysis
1929
Citation profile
3
cited by 3 later decisions
July 1940
most recently cited
Relationships
Relies on Eisner v. Macomber · Hunt v. Commissioner · Wright v. Commissioner · G. S. Stewart Co. v. Commissioner · Hull 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to be liquidated by dividends now due and hereafter to become due, or in such manner as the Board may hereafter direct.”
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.