Ohlinger v. United States’s Empirical Analysis
219 F.2d 310 · 1955
Citation profile
28 federal appellate · 1 state decisions
How this case has been cited
Cited by 34 later decisions — most recently February 1980 · most notably Powell v. Granquist (1958), Carter v. Campbell (1959)
28 federal appellate · 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 Stone v. United States · Duffin v. Lucas · F. Vitelli & Son v. United States · Griffiths v. Commissioner · Jemison 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Commissioner.”
1 later decision quote this exact passage · from the majority“(T)he usual course in cases where the findings of fact and conclusions of law do not support the judgment entered is to vacate and remand for further findings . . . .”
1 later decision quote this exact passage · from the majority“we are not at liberty to refer to the opinion for the purpose of eking out, controlling or modifying the scope of the findings.”
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.