State v. Johnson’s Empirical Analysis
1960
Citation profile
2
cited by 2 later decisions
1
states following
March 1967
most recently cited
2 state decisions
Relationships
Applies 26 U.S.C. § 453
Relies on Gregory v. Helvering · Helvering v. Horst · Lucas v. Earl · Higgins v. Smith · Corliss v. Bowers
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. The statute authorizes installment sales without limiting the time within which the installments can be made. Appellants advance the theoretical argument that a”
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.