Stone v. Commissioner’s Empirical Analysis
1954
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 81 later decisions — most recently June 2017 · most notably American Properties, Inc. v. Commissioner (1957), Courtney v. Commissioner (1957)
7 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 Helvering v. Taylor · Alton v. Alton · Halle v. Commissioner · Halle v. Commissioner · Rogers v. Commissioner of Internal Revenue
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 81 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“there was fraud with intent to evade tax in this instance .”
1 later decision quote this exact passagee.g. Pau v. Commissioner
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.