Levy v. Commissioner’s Empirical Analysis
1932
Citation profile
6
cited by 6 later decisions
April 1934
most recently cited
1 district ·
Relationships
Relies on Reinecke v. Northern Trust Co. · Nichols v. Coolidge · Chase Nat Bank of City of New York v. United States · Heiner v. Donnan · Tyler 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“shifting of the economic interest in the trust property which was the subject of the tax”
1 later decision quote this exact passage · from the majority
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.