Malat v. Riddell’s Empirical Analysis
1966
Citation profile
1
cited by 1 later decisions
December 1971
most recently cited
Relationships
Applies 26 U.S.C. § 1221 · 26 U.S.C. § 7422 · 28 U.S.C. § 1340
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“primarily for sale to customers in the ordinary course of business”
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.