Easson v. Commissioner’s Empirical Analysis
1960
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently September 2014
4 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
Applies 26 U.S.C. § 112
Relies on United States v. American Trucking Associations · Gregory v. Helvering · Rector Etc of Holy Trinity Church v. United States · Crane v. Commissioner · Haggar Co. v. Helvering
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he basis of property shall be the cost of such property....”
2 later decisions 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.