Jackson v. Commissioner’s Empirical Analysis
1955
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently September 1995 · most notably Strong v. Commissioner (1976), Estate of Carter v. Commissioner (1962)
5 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 New Colonial Ice Co. v. Helvering · Gregory v. Helvering · Deputy v. du Pont · Moline Properties, Inc. v. Commissioner · Higgins v. Smith
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The test to determine whether a transaction is a bona fide transaction is described by the term 'arm's length,' or, in other words, was the transaction carried out in the way that the ordinary parties to a business transaction would deal with each other?”
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.