Kirsch v. United States’s Empirical Analysis
174 F.2d 595 · 1949
Citation profile
24 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently August 2004 · most notably United States v. Slutsky (1973), United States v. Morse (1974)
24 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
Applies 26 U.S.C. § 145
Relies on Spies v. United States · United States v. Johnson · Gleckman v. United States · Cave v. United States · Winebrenner v. United States
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If Kirsch went to his safety deposit box and took out $2,000.00 . . . to cash checks and then deposited $2,400.00, we would include the entire $2,400.00 as income. We included everything that went into those deposits.”
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.