Block v. Commissioner’s Empirical Analysis
1938
Citation profile
1 state decisions
How this case has been cited
Cited by 11 later decisions — most recently October 1952
1 state decisions
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 Brewster v. Gage · Maryland Casualty Co. v. United States · Helvering v. Bliss · Fuhlage 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is clear that petitioner “supports and maintains ⅜ ⅜ * one or more individuals who are closely connected with him by blood relationship ⅜ * ⅜” and does have a “right to exercise family control and provide for these dependent individuals * * * based upon some moral or legal obligation”, as the regulation provides. “Civilly, a father is entitled to the custody, services, and earnings of a minor child, and is under obligation to provide for the welfare of the child, and the child is subject to parental discipline and restraint”, Manners v. State (Ind. 1936), 5 N. E. (2d) 300.”
1 later decision quote this exact passage“a married person living with husband or wife,”
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.