Stein v. Commissioner’s Empirical Analysis
1963
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 67 later decisions — most recently June 2020 · most notably Estate of Mason v. Commissioner (1975), Norgaard v. Commissioner (1991)
13 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
Relies on Cohan v. Commissioner · Foti v. Immigration & Naturalization Service · Burnet v. Houston · Healy v. Commissioner · Williams v. United States
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 67 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“was not bound to accept as true either the entries in the notebooks showing daily net gambling losses or the testimony of [the taxpayer] that said daily net gambling losses were actually sustained by [the taxpayer]”
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.