Iley v. Commissioner’s Empirical Analysis
1952
Citation profile
1 district ·
How this case has been cited
Cited by 105 later decisions — most recently March 2016 · most notably Otsuki v. Commissioner (1969), Professional Services v. Commissioner (1982)
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.
Relationships
Relies on Commissioner v. Mnookin's Estate · Marcus Breier Sons, Inc. v. Marvlo Fabrics, Inc. · Commissioner v. Frame · Mnookin v. Commissioner · Frame 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 105 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“must consider the native equipment and the training and experience of the party charged.”
10 later decisions quote this exact passage
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.