Mamula v. Commissioner’s Empirical Analysis
1964
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently August 2019
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 Pacific Nat Co v. Welch · S. Nicholas Jacobs and Dolores I. Jacobs v. Commissioner of Internal Revenue · United States v. Eversman · Scales v. Commissioner of Internal Revenue · Hornberger 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“one who elects to report the income therefrom on the installment method must set forth in his income tax return (or in a statement attached thereto) for the year of the sale or other disposition the computation of the gross profit on the sale or other disposition under the installment method. * * * [Sec. 1.453-8(b), Income Tax Regs.]”
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.