Halquist v. Commissioner’s Empirical Analysis
1959
Citation profile
9
cited by 9 later decisions
September 1963
most recently cited
3 federal appellate ·
Relationships
Relies on Citizens Bank & Trust Co. v. United States · Anderson v. Helvering · Davis v. Illinois · United States v. Cherokee Brick & Tile Co. · United States v. Wagner Quarries Co.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““There apparently is no generally accepted and commonly understood commercial meaning of metallurgical or chemical grade limestone.””
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.