Rauh v. Commissioner’s Empirical Analysis
1931
Citation profile
2
cited by 2 later decisions
May 1994
most recently cited
Relationships
Relies on Cappellini v. Commissioner · Gleichman v. Commissioner · Metropolitan Sec. Corp. v. Commissioner · Vogelstein v. Commissioner · Steinle 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that a merely formal defect of this nature, in a case of this sort, where the intendment has been made clear and unmistakable, can not in and of itself defeat the liability of the [taxpayer]”
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.