Nelson v. Commissioner’s Empirical Analysis
1952
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently March 1993 · most notably American Properties, Inc. v. Commissioner (1957), Segel v. Commissioner (1987)
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 Commissioner of Internal Revenue v. Lane-Wells Co · Schnitzer v. Commissioner · Dobkin v. Commissioner · Collins v. United States · Janeway 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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“was fully apprised of the facts relating to the distribution.”
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.