Commissioner of Internal Revenue v. Eccles’s Empirical Analysis
208 F.2d 796 · 1953
Citation profile
20 federal appellate · 2 state decisions
How this case has been cited
Cited by 61 later decisions — most recently November 2017 · most notably Wright v. Commissioner (1974), Moretti v. Commissioner (1996)
20 federal appellate · 2 state decisions
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 Eccles 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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the decision of the Tax Court was clearly correct for reasons adequately stated in its opinion,”
1 later decision quote this exact passage · from the majority
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.