Oates v. Commissioner’s Empirical Analysis
1952
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently April 2003 · most notably Commissioner v. Oates (1953), Albertson's, Inc. v. Commissioner (1990)
5 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 Helvering v. Horst · Lucas v. Earl · Helvering v. Eubank · Amend v. Commissioner · Veit 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any semblance of reason for his determination”
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.