Crane v. Commissioner’s Empirical Analysis
331 U.S. 1 · 1947
Citation profile
521 federal appellate · 62 district · 35 state decisions
How this case has been cited
Cited by 1,299 later decisions (28 by the Supreme Court) — most recently November 2022 · most notably Commissioner v. Brown (1965), Malat v. Riddell (1966)
521 federal appellate · 62 district · 35 state decisions
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.
Appellate journey
reviewedCommissioner of Internal Revenue v. Crane (from Second Circuit Court of Appeals)
Relationships
Relies on Dobson v. Commissioner · Crooks v. Harrelson · Old Colony Co v. Commissioner of Internal Revenue · Bingham's Trust v. Commissioner of Internal Revenue
Cited together with Commissioner v. Tufts · Old Colony Co v. Commissioner of Internal Revenue · Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Frank Lyon Co. 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 1,299 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he words of statutes--including revenue acts--should be interpreted where possible in their ordinary everyday senses.”
14 later decisions quote this exact passage · from the majority“Obviously, if the value of the property is less than the amount of the mortgage, a mortgagor who is not personally liable cannot realize a benefit equal to the mortgage. Consequently, a different problem might be encountered where a mortgagor abandoned the property or transferred it subject to the mortgage without receiving boot. That is not this case.”
10 later decisions quote this exact passage · from the dissent“[T]he reality [is] that an owner of property, mortgaged at a figure less than that at which the property will sell, must and will treat the conditions of the [nonrecourse] mortgage exactly as if they were his personal obligations.”
9 later decisions 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.