Reese v. Commissioner’s Empirical Analysis
1934
Citation profile
4
cited by 4 later decisions
April 1963
most recently cited
1 federal appellate ·
Relationships
Relies on Freuler v. Helvering · Helvering v. Falk · Igleheart v. Commissioner · Harbison v. Commissioner · Straus 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * We see no reason why the petitioner should not be taxed on all of the taxable income distributed to her, in the absence of any showing that such amount was erroneously or unlawfully distributed. * * *”
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.