Rollinger v. United States’s Empirical Analysis
208 F.2d 109 · 1953
Citation profile
25 federal appellate ·
How this case has been cited
Cited by 29 later decisions (1 by the Supreme Court) — most recently May 1981 · most notably Cohen v. United States (1962), Olender v. United States (1954)
25 federal appellate ·
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 Corliss v. Bowers · Rutkin v. United States · Commissioner v. Wilcox · Burnet v. Wells · Finnegan 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Embezzlement differs from swindling or obtaining money by false pretenses in that in embezzlement the property is fraudulently appropriated by the person to whom it had been intrusted, whereas in swindling the property is wrongfully acquired in the first instance by means of some false pretense or device.”
1 later decision quote this exact passage“Hence, ill gotten gains constitute income for taxation purposes.”
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.