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← 29 TC 850 - Young v. Comm'r

Young v. Comm'r’s Empirical Analysis

1958

Citation profile

20
cited by 20 later decisions
August 1993
most recently cited

3 federal appellate ·

How this case has been cited

Cited by 20 later decisions — most recently August 1993

3 federal appellate ·

7019581960197019801990decided

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

Applies 26 U.S.C. § 117

Relies on Waterman v. Mackenzie · United States v. General Electric Co. · Myers v. Comm'r · United States v. Carruthers · Lawrence v. United States

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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. ““This agreement may be terminated by either party at any time following six (6) months’ notice in writing by one party to the other.””
    3 later decisions quote this exact passage
  2. “nonexclusive indivisible license to manufacture, sell and use such joint invention”
    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.