Comas, Inc. v. Commissioner’s Empirical Analysis
1954
Citation profile
1 district ·
How this case has been cited
Cited by 18 later decisions — most recently February 1998
1 district ·
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 Old Colony Trust Co. v. Commissioner · Plains Buying & Selling Asso. v. Commissioner · Missouri P. R. Co. v. Commissioner · Cunningham v. Commissioner · Ellis 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“since the judgment of the bankruptcy court has become final, we think such judgment effected a final disposition of all questions before us and rendered the instant proceeding of no avail.”
1 later decision quote this exact passage“despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Tax Court”
1 later decision quote this exact passage“the appointment of a receiver for any taxpayer in any receivership proceeding before any court of * * * any State.”
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.