Kroy Limited’s Empirical Analysis
1994
Citation profile
Relationships
Relies on United States v. Gilmore · Woodward v. Commissioner · United States v. Hilton Hotels Corp. · Five Star Manufacturing Co. v. Commissioner · Church of Scientology of San Francisco v. Internal Revenue Service Church of Scientology of San Francisco
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This is a close question. I cannot say that the conclusion reached in Judge McLaughlin’s [Ruwe’s] opinion is incorrect. If Congress intended a different result, it will now have the opportunity to make its intentions clear.”
1 later decision quote this exact passage · from the concurrence
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.