Rietzke v. Commissioner’s Empirical Analysis
1963
Citation profile
3 federal appellate · 2 district ·
How this case has been cited
Cited by 42 later decisions — most recently May 2002 · most notably Millsap v. Commissioner (1966), Santa Anita Consol., Inc. v. Commissioner (1968)
3 federal appellate · 2 district ·
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
Applies 26 U.S.C. § 165 · 26 U.S.C. § 23
Relies on Spring City Foundry Co. v. Commissioner · Whipple v. Commissioner · Putnam v. Commissioner · Williams v. United States · American Surety Co of New York v. Westinghouse Electric Mfg Co
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“obtained no right of subrogation in law or by contract.”
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.