Reynolds v. Hill’s Empirical Analysis
184 F.2d 294 · 1950
Citation profile
8 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently May 1984
8 federal appellate · 2 district · 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 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 41
Relies on Edwards v. Chile Copper Co. · Elizabeth Arden Sales Corp. v. Gus Blass Co. · Nee v. Main Street Bank · Olson v. United States · Springfield v. Carter
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It was the trial court’s view that the Commissioner had been warranted in classifying the trust as one created for business or profit-making purposes. On all the elements of the situation, we think that conclusion was not merely proper but compelled as well. 9”
1 later decision quote this exact passage · from the majority
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.