Simon v. United States’s Empirical Analysis
1959
Citation profile
2
cited by 2 later decisions
August 1960
most recently cited
2 federal appellate ·
Relationships
Relies on Yates v. United States · Rock Island Co v. United States · Howbert v. Penrose · Haberkorn v. United States · Simon 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Where the individuals received the funds under claim of right and in subsequent years came under obligation to repay the money, they are entitled to deductions in the year of repayment.””
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.