Laird v. Commissioner’s Empirical Analysis
1933
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently September 1996
1 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
Relies on Botany Worsted Mills v. United States · Reinecke v. Northern Trust Co. · Chase Nat Bank of City of New York v. United States · Wickwire v. Reinecke · Porter 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“upon the basis of the company's net worth, earning and dividend-paying capacity, and all other factors having a bearing upon the value of the stock”
1 later decision quote this exact passage“(a) To the extent of the interest therein of the decedent at the time of his death.”
1 later decision quote this exact passage
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.