Eldon R. Kenseth and Susan M. Kenseths v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
2 federal appellate · 2 district · 2 state decisions
Relationships
Relies on Lucas v. Earl · Cotnam v. Commissioner · Alexander v. Internal Revenue Service of the United States · First Chicago Corp. v. Commissioner · Srivastava v. Commissioner
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it is not a feasible judicial undertaking to achieve global equity in taxation * * *. And if it were a feasible judicial undertaking, it still would not be a proper one, equity in taxation being a political rather than a jural concept.”
4 later decisions quote this exact passage · from the majority“it is not a feasible judicial undertaking to achieve global equity in taxation”
1 later decision quote this exact passage · from the majoritye.g. Chi Wai v. Comm'r
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.