Turner v. Commissioner’s Empirical Analysis
1962
Citation profile
7
cited by 7 later decisions
December 1969
most recently cited
Relationships
Relies on Helvering v. Horst · Commissioner of Internal Revenue v. P G Lake · Helvering v. Eubank · Aitken v. Commissioner · Estate of Remington 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[whether] it be salary or commissions due the assignor, he realizes ordinary income when he assigns his right to payment.”
2 later decisions 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.