Universal Casting Corp. v. Commissioner’s Empirical Analysis
1961
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently September 2012
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 John Kelley Co. v. Commissioner · O. H. Kruse Grain & Milling v. Commissioner · Wilbur Security Company v. Commissioner or Internal Revenue · John Kelley Co. v. Commissioner · Wilbur Sec. Co. 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is not enough when examining such a precedential checklist to test each item for its presence or absence, but it is necessary also to weigh each item.”
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.