Simon v. Commissioner’s Empirical Analysis
176 F.2d 230 · 1949
Citation profile
18 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 42 later decisions — most recently February 2012 · most notably United Mine Workers, International Union v. Dole (1989), United States v. Balanovski (1956)
18 federal appellate · 1 district · 4 state decisions
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 28 U.S.C. § 2101
Relies on Union Nat Bank of Wichita Kansas v. Lamb · Denholm & McKay Co. 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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“merchandise is an income-producing factor”
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.