Alison v. United States’s Empirical Analysis
1952
Citation profile
119 federal appellate · 1 state decisions
How this case has been cited
Cited by 183 later decisions (4 by the Supreme Court) — most recently July 1996 · most notably James v. United States (1961), 61 Cal. 2d 430 - People v. Douglas (1964)
119 federal appellate · 1 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
reviewedthe decision below (from Third Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 23
Relies on Boehm v. Commissioner · Commissioner v. Wilcox · Boston Consol. Gas Co. v. Commissioner · First Nat. Bank of Sharon v. Heiner
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 183 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(o)ne whose funds have been embezzled may pursue the wrongdoer and recover his property wholly or in part.”
3 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.