Clark v. Commissioner’s Empirical Analysis
1939
Citation profile
2 state decisions
How this case has been cited
Cited by 17 later decisions — most recently September 2020
2 state decisions
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 Old Colony Trust Co. v. Commissioner · Merchants' Loan & Trust Co. v. Smietanka · United States v. Safety Car Heating & Lighting Co. · United States v. Boston & Maine Railroad · Central Loan & Inv. Co. 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“this amount constituted taxes paid for * * * [the taxpayer] by a third party”
1 later decision quote this exact passagee.g. Cosentino v. Comm'r“compensation for a loss which impaired * * * [the taxpayer's] capital.”
1 later decision quote this exact passagee.g. Cosentino v. Comm'r
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.