Patterson v. Commissioner’s Empirical Analysis
1936
Citation profile
How this case has been cited
Cited by 8 later decisions — most recently January 1954
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
Relies on Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De Filipinas · In Re the Probate of the Will of Robinson · Gray v. Union Trust Co. · Woodruff v. Marsh · Spencer v. . Spencer
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“mere incidental things which are not charitable or educational or religious are not sufficient to deprive the organization [otherwise classified as charitable, etc.] of its charitable or educational or religious classification.”
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.