Stein v. Commissioner’s Empirical Analysis
1956
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 92 later decisions (1 by the Supreme Court) — most recently June 2016 · most notably DiLeo v. Commissioner (1991), Clark v. Commissioner (1959)
16 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 Spies v. United States · Cohan v. Commissioner · Helvering v. Mitchell · Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Anderson
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 92 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The credit for post-war refund of excess profits tax provided by section 780 is not a credit against tax imposed, so as to reduce tax liability. It is a credit to the account of a taxpayer for which bonds or cash may be issued, depending upon when the tax is paid. * * *”
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.