Sic v. Commissioner’s Empirical Analysis
177 F.2d 469 · 1949
Citation profile
16 federal appellate · 1 state decisions
How this case has been cited
Cited by 33 later decisions — most recently September 1982 · most notably Omaha Nat. Bank v. Commissioner (1950), United States v. Koshland (1953)
16 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
Applies 26 U.S.C. § 122
Relies on Washburn v. Commissioner · Lazier v. United States · Pettit v. Commissioner · Merrill v. Commissioner · Merrill v. Commissioner of Internal Revenue
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“not attributable to the operation of a trade or business regularly carried on”
1 later decision quote this exact passage · from the majoritye.g. Crow v. Commissioner
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.