Stoller v. United States’s Empirical Analysis
320 F.2d 340 · 1963
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 27 later decisions — most recently June 1997 · most notably United States v. Critzer (1974), Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal Revenue (1966)
5 federal appellate · 1 state decisions
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. § 41
Relies on James v. United States · United States v. Sullivan · Rutkin v. United States · Commissioner v. Wilcox · Bardwell 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A]ll taxes which may be found to be owing to the United States from a debtor . . . and all taxes which may become owing to the United States . . . from a receiver or trustee of a debtor in possession, shall be assessed against, may be collected from, and shall be paid by the debtor for the corporation organized or made use of for effectuating an arrangement under this chapter.”
1 later decision quote this exact passage · from the majoritye.g. In Re Weisser“While such events as the death of an individual taxpayer or the dissolution of a corporation may create a taxable period of less than one year, the courts have Reid that the appointment of a receiver does not end one (taxable year and begin another.”
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.