Harris v. Commissioner’s Empirical Analysis
1959
Citation profile
How this case has been cited
Cited by 3 later decisions — most recently February 2016
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. § 274
Relies on Comas, Inc. v. Commissioner · Plains Buying & Selling Asso. v. Commissioner · Missouri P. R. Co. v. Commissioner · Cunningham v. Commissioner · Hoffman 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[O]ne litigant cannot write into the law limitations on the jurisdiction of the Court as to the other party by his own regulations.”
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.