Paul v. Commissioner’s Empirical Analysis
1952
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently October 1982
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 McFeely v. Commissioner · Fackler v. Commissioner · Hazard v. Commissioner · Fackler v. Commissioner · Dunigan v. Burnet
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“real property used in the trade or business”
1 later decision quote this exact passagee.g. Leeb 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.