Irvine v. Commissioner’s Empirical Analysis
1937
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 4 later decisions — most recently June 1992
1 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 United States v. Anderson · Tyler v. United States · Griswold v. Helvering · Smith v. Commissioner · Baker 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(1) Transferees. The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer by this title [chapter], * **»**■ “(f) Definition of ‘transferee.’ As used in this section, the term ‘transferee’ includes heir, legatee, devisee, and distributee.””
1 later decision quote this exact passagee.g. Irvine v. Helvering
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.