Robillard v. Commissioner’s Empirical Analysis
1930
Citation profile
How this case has been cited
Cited by 8 later decisions — most recently April 1961
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 Chicago St Ry Co v. Des Moines Union Ry Co Des Moines Union Ry Co · Benham v. United States
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * An erroneous interpretation of the statute by the Commissioner does not conclude the United States on a subsequent modification of the ruling or create equities in favor of the petitioner requiring the judicial adoption of the first interpretation. American La France Fire Engine Co. v. Riordan, 294 Fed. ñ67; Langstaff v. Lucas, 9 Fed. (2d) 691; certiorari denied, 273 U. S. 721 .”
1 later decision quote this exact passage“On final determination under Rule 50, petitioner should be allowed credit against the tax of income taxes paid to the British Government by the Spirella Co. of Great Britain on dividends disbursed direct to petitioner’s decedent, as a stockholder in the Spirella Go. of Great Britain, and as a life tenant of the stock owned hy the estate of her deceased husband, Marcus M. Beeman.”
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.