Killam v. Commissioner’s Empirical Analysis
1959
Citation profile
3 federal appellate ·
Relationships
Relies on Burnet v. Harmel · Corn Products Refining Company v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake · Hort v. Commissioner · 163 F. Supp. 865 - Arnfeld 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the substance of what was received was the present value of income which the recipient would otherwise obtain in the future.”
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.