Marcus v. Commissioner’s Empirical Analysis
1953
Citation profile
26
cited by 26 later decisions
August 1959
most recently cited
22 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower · Lusthaus v. Commissioner · Alexander v. Commissioner · Seabrook 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It was, therefore, inevitable that, in her approach to the decision of the case, it was not the voice of Culbertson which guided her but the dead hand of Tower and Lusthaus, as commissioner and tax-court, even after Culbertson, had persisted in misinterpreting and misapplying them.””
3 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.