Roach v. Commissioner’s Empirical Analysis
1945
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently May 1968
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 Kennemer v. Commissioner · Milton 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.
“bona fide plan of liquidation * * * under which the transfer of the property under the liquidation is to be completed within a time specified in the plan * * *”
1 later decision quote this exact passagee.g. Ball 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.