Noland v. Commissioner’s Empirical Analysis
1959
Citation profile
30 federal appellate · 3 district ·
How this case has been cited
Cited by 112 later decisions (1 by the Supreme Court) — most recently July 2020 · most notably Whipple v. Commissioner (1963), Recklitis v. Commissioner (1988)
30 federal appellate · 3 district ·
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 Welch v. Helvering · Deputy v. du Pont · Commissioner of Internal Revenue v. Flowers · Interstate Transit Lines v. Commissioner · Burnet v. Clark
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 112 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“every person who works for compensation is engaged in the business of earning his pay”
8 later decisions quote this exact passage · from the majority““The business of a corporation, however, is not that of its officers, employees or stockholders. Though the individual stockholder-executive, in his own mind, may identify his interest and business with those of the corporation, they legally are distinct. * * *” 269 F.2d at 111 .”
5 later decisions quote this exact passage · from the majority“did not arise directly out of the exigencies of the business of the corporation.”
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.