Taft v. Commissioner’s Empirical Analysis
1939
Citation profile
1
cited by 1 later decisions
1
cited 1 times by the Supreme Court
December 1940
most recently cited
Relationships
Relies on Janney 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in a single joint return, the tax is computed on the aggregate income and all deductions and credits to which either is entitled shall be .taken from such aggregate income.”
1 later decision quote this exact passagee.g. Taft v. Helvering“the tax shall be computed on the aggregate incofne.”
1 later decision quote this exact passagee.g. Taft v. Helvering
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.