Robinson's Dairy, Inc. v. Commissioner’s Empirical Analysis
302 F.2d 42 · 1962
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 62 later decisions — most recently December 2008 · most notably Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue (1967), Crocker v. Commissioner (1989)
7 federal appellate · 1 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
Relies on Lovell Manufacturing Co. v. Etten · Sanders v. Commissioner · Reliance Factoring Corp. v. Commissioner · Phinney v. Tuboscope Co.
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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“though the penalty assessed was for negligence or intentional disregard of rules and regulations 27”
3 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.