Sparrow v. Commissioner’s Empirical Analysis
1929
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently April 1980
2 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
Relies on Herzog v. . Title Guarantee Trust Co. · Harkness v. Commissioner · Scripps v. Commissioner · Mead v. Commissioner · Seligman 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“of the will provided, however, that the widow should occupy the premises”
2 later decisions quote this exact passage“equal to the amount of the annual taxes, water rates, assessments, and insurance charges”
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.