Martin v. Commissioner’s Empirical Analysis
1961
Citation profile
15
cited by 15 later decisions
April 1973
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 102
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Pierpont 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Indeed, the minutes of the meeting specify that the decedent's salary is to be continued after his death”
2 later decisions quote this exact passage“in recognition of such [long and loyal] service”
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.