Auerbach Shoe Co. v. Commissioner’s Empirical Analysis
216 F.2d 693 · 1954
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 71 later decisions — most recently February 2011 · most notably DiLeo v. Commissioner (1991), Hicks Co. v. Commissioner (1971)
14 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 Stearns Co of Boston Mass v. United States · United States v. Pelzer · Manning v. Seeley Tube & Box Co. · Currier 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 71 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment”
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.