Clark v. Commissioner’s Empirical Analysis
1952
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 81 later decisions — most recently May 2020 · most notably Estate of Reynolds v. Commissioner (1970), Zimmerman v. United States (1963)
7 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 Deputy v. du Pont · Bercaw v. Commissioner · Van Anda v. Commissioner · Carr v. Van Anda's Estate, Deceased, Paul Van Anda v. Commissioner of Internal Revenue · Gilman 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 81 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“intrafamily transactions are subject to rigid scrutiny”
1 later decision quote this exact passage · from the majoritye.g. Lundgren v. Comm'r
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.