Ti Li Loo v. Commissioner’s Empirical Analysis
1954
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 10 later decisions (1 by the Supreme Court) — most recently March 1994
1 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 United States v. Robertson · McDermott v. Commissioner · Banks v. Commissioner · Stein v. Commissioner · McDermott 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The conclusion is inescapable, upon the evidence before us, that the [petitioners] gave [their] skill, training, and experience in consideration for the stipend [they] received from the [Institute] which received funds for * * * research.”
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.