Kern v. Granquist’s Empirical Analysis
291 F.2d 29 · 1961
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently June 2004
4 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 Diamond v. Sturr · Simpson v. Robinson · 185 F. Supp. 774 - Gaines v. Wren
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.
“construction * * * and improvements made”
2 later decisions quote this exact passage · from the majority“Congress intended to permit the taxpayer to obtain the benefit, taxwise, only of so much of the cost of construction of, or improvements to [emphasis added], a new house as the taxpayer had constructed and used within the eighteen month period herein applicable.”
1 later decision quote this exact passage · from the majority“We cannot in good conscience rewrite the statute as though it included the words 'contractual liabilities incurred during the 18 months period.'”
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.