Newcomb v. Commissioner’s Empirical Analysis
1955
Citation profile
2 federal appellate · 3 district ·
How this case has been cited
Cited by 12 later decisions — most recently December 2015
2 federal appellate · 3 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
Applies 11 U.S.C. § 107
Relies on Moore v. Mitchell · Rowen v. Commissioner of Internal Revenue · Mitchell v. Myrtle Grove Packing Co. · Gobins v. Comm'r · Scott 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A person is insolvent when the present fair salable value of his assets is less than the amount that will be required to pay his probable liability on his existing debts as they become absolute and matured.””
2 later decisions quote this exact passage · from the majority“It is generally recognized that courts as a matter of policy decline to enforce the penal or revenue laws of a foreign jurisdiction.”
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.