Commissioner v. Vease’s Empirical Analysis
1963
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently April 1996
5 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
Applies 26 U.S.C. § 7482
Relies on Lyeth v. Hoey · Brown v. Routzahn · Hardenbergh v. Commissioner · Dumont's Estate v. Commissioner · Benfield 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a voluntary rearrangement of property interests.”
4 later decisions quote this exact passage · from the majority“The important point is that what Elizabeth received as a result of the family agreement she took because of her standing as an heir. It was that status which commanded the family agreement and was recognized by it.”
1 later decision 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.