Gran v. Commissioner’s Empirical Analysis
1980
Citation profile
1
cited by 1 later decisions
February 1981
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. Culbertson · Lucas v. Earl · United States v. Bailey · United States v. Basye · Vnuk 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.
“[t]he Exclusive Use of [Daniel's] lifetime services including ALL of his earned remuneration accruing therefrom from ANY current source whatsoever * * *.”
1 later decision quote this exact passagee.g. Cole v. Comm'r“maximize his lifetime efforts through the utilization of his Constitutional rights * * *.”
1 later decision quote this exact passagee.g. Cole v. Comm'r“because of threatened depreciation in values, or other good and sufficient reason * * *.”
1 later decision quote this exact passagee.g. Cole 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.