Baker v. Commissioner’s Empirical Analysis
1952
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently August 1986
4 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
Relies on Johnson v. Frank Sheridan Jonas & Son · Wick v. Commissioner · Baer v. Commissioner · Estate of Orsatti v. Commissioner · Steinel 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“security for the payment of the monthly amounts, to safeguard Viva [the wife] against the possible contingency of petitioner's death before he had fulfilled his contractual obligations.”
1 later decision quote this exact passage“Simple arithmetic indicates that the principal sum to be paid was $15,600”
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.