Jones v. Commissioner’s Empirical Analysis
1957
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently November 1985
3 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 Ithaca Trust Co. v. United States · Henslee v. Union Planters National Bank & Trust Co. · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. Disston · Fondren 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for their proper maintenance, education and support, in accordance with the standard of living to which they have been accustomed, or to provide against any emergency which may arise affecting them occasioned by sickness, accident, ill health, misfortune or otherwise”
1 later decision quote this exact passage“on account of any sickness, accident, want or other emergency”
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.