Landau v. Riddell’s Empirical Analysis
255 F.2d 252 · 1958
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently October 1981
18 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
Applies 26 U.S.C. § 4231
Relies on Automobile Club of Mich. v. Commissioner · Higgins v. Commissioner · Commissioner of Internal Revenue v. Holmes' Estate · Birmingham v. Geer · Jordan v. Roche
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Can we say that as a matter of law almost 50% of the income from a business operation is ‘merely incidental' ? The mere asking of the question indicates that the answer must be ‘no,’ and demonstrates that under the ‘merely incidental’ interpretation the facts of this case prevent any recovery by appellant, both as a matter of fact and as a matter of law.” Landau, supra, at 257 .”
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.