Vegetable Farms, Inc. v. Commissioner’s Empirical Analysis
191 F.2d 677 · 1951
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 6 later decisions — most recently March 1983
4 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Even though the taxpayer had disposed of and leased all of its property, it had a right to attempt to resume the business in which it had been successful.”
1 later decision quote this exact passage · from the majoritye.g. Flemming v. Lindgren
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.