Roff v. Commissioner’s Empirical Analysis
1961
Citation profile
4 federal appellate ·
Relationships
Relies on Gregory v. Helvering · Abel v. United States · Fisher v. Commissioner of Internal Revenue · United States v. Snow · Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife)
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if no other provision of this subtitle applies”
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.