Schwartz v. Commissioner’s Empirical Analysis
1954
Citation profile
9
cited by 9 later decisions
February 1960
most recently cited
4 federal appellate ·
Relationships
Relies on Greene Motor Co. v. Commissioner · Loew v. Commissioner · Connelly 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“were for services in connection with determining the proper taxes due on petitioner's business income and in attempting to settle petitioner's proper liability for taxes.”
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.