Green v. Commissioner’s Empirical Analysis
1954
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently September 2015
11 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 In Re the Accounting of Osborne · McMurtry v. Commissioner · Hanley v. United States · Huntington Nat'l Bank v. Commissioner · Koshland's Estate 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“unless the facts present a substantial reason for departure therefrom.”
2 later decisions 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.