Spear v. Vinal’s Empirical Analysis
1965
Citation profile
5 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 102 · 28 U.S.C. § 1340
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Bogardus v. Commissioner · Head v. New Mexico Board of Examiners in Optometry · Simpson v. United States · Gaugler v. United States
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[djecision of the issue presented in these cases must be based ultimately on the application of the fact-finding tribunal’s experience with the mainsprings of human conduct to the totality of the facts in each case.””
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.