Cornwell v. Commissioner’s Empirical Analysis
1962
Citation profile
2
cited by 2 later decisions
November 1976
most recently cited
Relationships
Applies 26 U.S.C. § 812
Relies on Eggleston v. Dudley · Estate of Werbe v. United States
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that reasonable intervals must elapse between successive partial exercises”
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.