Holderness v. Commissioner’s Empirical Analysis
1935
Citation profile
5
cited by 5 later decisions
November 1954
most recently cited
Relationships
Relies on Knowlton v. Moore · Chase Nat Bank of City of New York v. United States · Tyler v. United States · Porter v. Commissioner · Klein 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a power to supplement, amplify or make more specific”
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.