Loesch & Green Const. Co. v. Commissioner of Internal Revenue’s Empirical Analysis
211 F.2d 210 · 1954
Citation profile
34 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 55 later decisions — most recently July 2005 · most notably Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue (1968), Conti v. Commissioner (1994)
34 federal appellate · 1 district · 1 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 A. & A. Tool & Supply Co. v. Commissioner · Wright-Bernet, Inc. v. Commissioner · J. H. Robinson Truck Lines, Inc. v. Commissioner · Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal Revenue
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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may not be arbitrarily discredited and disregarded”
8 later decisions quote this exact passage · from the majoritye.g. Tank v. Commissioner · ESTATE OF
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.