ZIMMERMANN v. COMMISSIONER’s Empirical Analysis
1937
Citation profile
5
cited by 5 later decisions
1
cited 1 times by the Supreme Court
June 1947
most recently cited
Relationships
Relies on Poe v. Seaborn · Whitney v. United States · Mitchell v. Commissioner · Uihlein v. Commissioner · Hooper 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“each was financially able to buy and pay for all purchases made”
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.