Lowell v. Commissioner’s Empirical Analysis
1934
Citation profile
5
cited by 5 later decisions
1
cited 1 times by the Supreme Court
June 1947
most recently cited
Relationships
Relies on Hall v. Commissioner · Adirondack Sec. Corp. v. Commissioner · Oil Shares, Inc. v. Commissioner · Phoenix Ins. Co. v. Commissioner · Donander Co. 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“regularly engaged in the purchase of securities and their resale to customers.”
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.