Cory v. Commissioner’s Empirical Analysis
1958
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently March 1997
8 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 Helvering v. Pfeiffer · Rosenthal v. Commissioner · Cory v. Commissioner · Wilson 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Maintenance of an inconsistent position. — 'Except in cases described in paragraphs (3) (B) and (4) of section 1312, an adjustment shall be made under this part only if— ******* (B) in case the amount of the adjustment would be assessed and collected in the same manner as a deficiency under section 1314, there is adopted in the determination a position maintained by the taxpayer with respect to whom the determination is made,”
1 later decision quote this exact passage · from the majority““(3) Double exclusion of an item of gross income. — - “(A) Items included in income. — “The determination requires the exclusion from gross income of an item included in a return ' filed by the taxpayer or with respect to which tax was paid and which was erroneously excluded ■' or omitted from the gross income of the taxpayer for another tax- ■ able year, or from the gross income of a related taxpayer; -X- -X- * ””
1 later decision quote this exact passage · from the majority“could not correctly determine a deficiency”
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.