Levin v. Commissioner’s Empirical Analysis
1954
Citation profile
Relationships
Relies on United States v. Anderson · Dixie Pine Products Co. v. Commissioner · American National Co. v. United States · Spencer, White & Prentis, Inc. v. Commissioner · Amalgamated Housing Corp. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under the contract of December 1946 the * * * [taxpayers] incurred no liability but merely agreed to become liable to pay in the event the future services called for were performed.”
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.