Norman v. Bradley’s Empirical Analysis
1931
Citation profile
15 state decisions
How this case has been cited
Cited by 16 later decisions (1 by the Supreme Court) — most recently August 1982
15 state decisions — followed in 11 states
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
Applies 26 U.S.C. § 2011
Relies on Eisner v. Macomber · Merchants' Loan & Trust Co. v. Smietanka · Lynch v. Hornby
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Where taxpayers sold corporate stock in February and October, 1929, and realized profits thereon, all of which had accrued prior to 1929 [year of the act], are such profits taxable as income for that year?””
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.