Zeltzerman v. Commissioner’s Empirical Analysis
1960
Citation profile
3 federal appellate · 2 state decisions
How this case has been cited
Cited by 12 later decisions — most recently April 1993
3 federal appellate · 2 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.
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 403 · 26 U.S.C. § 501 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on State of Missouri Missouri Ins Co v. Ghener · Williams v. United States · Miller v. Commissioner · James v. Commissioner · Commissioner v. Oates
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“income that is subject to a person's unfettered command and that he is free to enjoy at his own option may be taxed to him as his income, whether he sees fit to enjoy it or not.”
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.