Flynn v. Commissioner’s Empirical Analysis
1937
Citation profile
1 district ·
How this case has been cited
Cited by 19 later decisions — most recently July 1994
1 district ·
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 Stearns Co of Boston Mass v. United States · Klein v. United States · Charles Ilfeld Co. v. Hernandez · Couzens v. Commissioner · Burnet v. Aluminum Goods Mfg Co
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[where] sales of the property to be valued have been made they are preferred as evidence of value rather than opinion.”
1 later decision quote this exact passagee.g. Wolf v. Commissioner
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.