Elek v. Commissioner’s Empirical Analysis
1958
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently September 1993 · most notably Curphey v. Commissioner (1980), Alvary v. United States (1962)
3 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 United States v. S S White Dental Mfg Co of Pennsylvania · Fidelity & Deposit Co. of Maryland v. Burden · McIlhenny v. Commissioner · Gilford v. Commissioner · Reiner v. United States
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the petitioner has received no compensation or offer of compensation. The taxpayer is not required”
2 later decisions quote this exact passage“The attitude of the present Hungarian Government, toward its own nationals offers little reason to hope that compensation will be forthcoming from it.”
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.