Trapp v. United States’s Empirical Analysis
177 F.2d 1 · 1949
Citation profile
34 federal appellate · 1 state decisions
How this case has been cited
Cited by 53 later decisions (1 by the Supreme Court) — most recently September 2006 · most notably United States v. International Building Co. (1953), Adolph Coors Co. v. Commissioner of Internal Revenue (1975)
34 federal appellate · 1 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
Relies on Commissioner v. Sunnen · Commissioner v. Tower · Burnet v. Harmel · Morgan v. Commissioner · Poe v. Seaborn
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A judgment, not predicated upon stipulated facts, or upon findings of fact, or upon a determination on the merits, but merely to carry out a compromise agreement of the parties, fails to constitute an effective judicial^ determination of any litigated right. Fruehauf Trailer Co. v. Gilmore, 10 Cir., 167 F.2d 324 . And a decision of that kind rendered by the Tax Court will not support a plea of estoppel in a case of this nature involving liability for income tax for a different year. Blaffer v. Commissioner, 5 Cir., 134 F.2d 389 ; Hartford-Empire Co. v. Commissioner, 2 Cir., 137 F.2d 540 , certiorari denied, 320 U.S. 787 , 64 S.Ct. 196 , 88 L.Ed. 473 ; Riter v. Commissioner, 3 T.C. 301 ."”
2 later decisions 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.