Klayman v. Commissioner’s Empirical Analysis
1973
Citation profile
Relationships
Relies on Consolidated Edison Co. of New York v. United States · Heebner v. Commissioner · United States v. Harold W. Ivey and Mrs. Virginia Ivey, Harold W. Ivey and Mrs. Virginia Ivey v. United States · First National Bank & Trust Co. of Chickasha v. United States · Stern 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether equitable title passed when the parties executed the agreement.”
1 later decision quote this exact passagee.g. Bear v. Commissioner
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.