Cury v. Commissioner’s Empirical Analysis
1954
Citation profile
How this case has been cited
Cited by 38 later decisions — most recently November 2017 · most notably Estate of Beck v. Comm'r (1971), Bennett v. Commissioner (1958)
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
Applies 26 U.S.C. § 41
Relies on Phillips v. Commissioner · Lipsitz v. Commissioner · Phillips-Jones Corp. v. Parmley · Potson v. Commissioner · Hurley 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“where the employment of the net worth method reveals a substantial gap between reported income and the increase in net worth, the latter may be taken as a guide for determining the amount of income actually received.”
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.