Lowy v. Commissioner’s Empirical Analysis
1960
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently November 2018 · most notably Mysse v. Commissioner (1972), Stein v. Commissioner (1962)
2 federal appellate ·
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 Phillips v. Commissioner · Commissioner v. Stern · Patterson v. Sims · Buzard v. Helvering · Coca-Cola Bottling Co. v. Commissioner
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may have a further right to collect interest from the transferee, based upon the wrongful use of those assets by the transferee prior to payment”
2 later decisions quote this exact passage“for interest in respect of the transferred assets.”
2 later decisions quote this exact passage“existence and extent of [transferee] liability”
2 later decisions 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.