Corbett v. Frank’s Empirical Analysis
293 F.2d 501 · 1961
Citation profile
21 federal appellate · 5 district ·
How this case has been cited
Cited by 41 later decisions (1 by the Supreme Court) — most recently December 2011 · most notably Laing v. United States (1976), Benzvi v. Commissioner (1986)
21 federal appellate · 5 district ·
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. § 276
Relies on Commissioner v. Sunnen · Miller v. Standard Nut Margarine Co. · Graham v. du Pont · Graham v. Dup Nt · Granquist v. Hackleman
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“jurisdiction to redetermine the correct amount of the deficiency.”
2 later decisions 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.