Johnson v. United States’s Empirical Analysis
1995
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 4 later decisions — most recently July 2014
1 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. § 162 · 26 U.S.C. § 167 · 26 U.S.C. § 183 · 26 U.S.C. § 212 · 26 U.S.C. § 48
Relies on Gregory v. Helvering · Commissioner v. Tower · Frank Lyon Co. v. United States · Commissioner of Internal Revenue v. P Groetzinger · Interstate Transit Lines 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]here was no established lending institution that provided outside financing, nor were any of the companies involved in the investment program publicly held or recognized as established organizations with experience in operating a business.”
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.