Swenson v. Commissioner’s Empirical Analysis
1961
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently September 2020
8 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 Tyler v. United States · Helvering v. San Joaquin Fruit & Investment Co. · McFeely v. Commissioner · Warburton v. White · 16 Del. Ch. 289 - Gaskill v. Gladys Belle Oil Co.
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]n determining when petitioner acquired the stock in question, we must look to the applicable State law.”
1 later decision quote this exact passage · from the majoritye.g. Pahl v. Commissioner
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.