Correll v. United States’s Empirical Analysis
369 F.2d 87 · 1966
Citation profile
4 federal appellate ·
Appellate journey
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 262
Relies on United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. Christey · F. M. Williams v. George D. Patterson, District Director of Internal Revenue · Osteen v. Commissioner · Chandler v. Commissioner of Internal Revenue · Mortrud 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the rule adopted by Appellate Courts may not always work satisfactorily,”
1 later decision quote this exact passage“the remedy lies with Congress and not with the judiciary.”
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.