Uihlein v. Commissioner’s Empirical Analysis
1934
Citation profile
18
cited by 18 later decisions
1
cited 1 times by the Supreme Court
June 1947
most recently cited
2 federal appellate ·
Relationships
Relies on United States v. Isham · Fouke v. Commissioner · Robertson v. Commissioner · Gummey v. Commissioner · Nace Realty 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“where a husband and wife living together file a single joint return of income, such husband and wife become a single taxing unit,”
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.