Crews v. Commissioner’s Empirical Analysis
1935
Citation profile
1 federal appellate ·
Relationships
Relies on North American Oil Consolidated v. Burnet · Lucas v. American Code Co. · Burnet v. Sanford & Brooks Co. · United States v. S S White Dental Mfg Co of Pennsylvania · Burnet v. Logan
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer.””
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.