Cleveland v. Commissioner’s Empirical Analysis
1963
Citation profile
3
cited by 3 later decisions
November 1978
most recently cited
1 federal appellate ·
Relationships
Relies on Murray v. United States · Palermo v. Luckenbach Steamship Co. · Flanagan v. Helvering · Boyle v. Commissioner · Heman 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“October 23, 1953 ........ $ 26,500 November 2, 1953 ........ 100,000 November 22, 1953 ...... 100,000 December 22,1953 ........ 38,500”
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.