DeFord v. Commissioner’s Empirical Analysis
1930
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 11 later decisions — most recently February 2004
2 federal appellate · 1 district ·
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.
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“at the end of December, 1922, ... ownership of the par value common stock of the company conferred no benefit or valuable privilege with respect to the reorganization of the [corporation].”
1 later decision quote this exact passagee.g. Delk 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.