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← 2 BTA 102 - Stern v. Commissioner

Stern v. Commissioner’s Empirical Analysis

1925

Citation profile

19
cited by 19 later decisions
August 1949
most recently cited

1 federal appellate ·

How this case has been cited

Cited by 19 later decisions — most recently August 1949

1 federal appellate ·

140192519301940decided

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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “allowed by the laws of the jurisdiction, * * * under which the estate is being administered,”
    1 later decision 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.