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← 17 TC 791 - Sedlack v. Commissioner

Sedlack v. Commissioner’s Empirical Analysis

1951

Citation profile

11
cited by 11 later decisions
March 1961
most recently cited

6 federal appellate ·

Relationships

Relies on Langer's Estate v. Commissioner · Cowan v. Henslee, Collector of Internal Revenue. Klein v. Henslee, Collector of Internal Revenue · Langer v. Commissioner · Kenny v. Commissioner · Langer 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “additional compensation for past services where there was no prior agreement or legal obligation to pay such additional compensation.”
    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.