Creative Solutions, Inc. v. United States’s Empirical Analysis
320 F.2d 809 · 1963
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 1002 · 26 U.S.C. § 1033
Relies on Gaynor News Co. v. Commissioner · Dear Publication & Radio, Inc. v. Commissioner · Nehi Beverage Co. v. Commissioner · Davis Co. v. Commissioner · Masser 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.
“relief measure designed to prevent inequitable incidence of taxation, and to be construed liberally to effectuate its purpose.”
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.