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← 21 TC 880 - Bart v. Commissioner

Bart v. Commissioner’s Empirical Analysis

1954

Citation profile

46
cited by 46 later decisions
May 1982
most recently cited

7 federal appellate ·

How this case has been cited

Cited by 46 later decisions — most recently May 1982 · most notably Trent v. Commissioner (1961), Dorminey v. Commissioner (1956)

7 federal appellate ·

1801954196019701980decided

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 Cluett 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “to retain the client on a profitable basis, to hold other clients' advertising in the publication of this one, and to maintain his credit standing and reputation as an advertising agent.”
    2 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.