Cummings v. Commissioner’s Empirical Analysis
1969
Citation profile
30 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently May 2014 · most notably Zuhone v. Commissioner (1989), American National Bank v. United States (1970)
30 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 Welch v. Helvering · Helvering v. Taylor · Cohan v. Commissioner · Webb v. Commissioner · Fanchon & Marco, Inc. v. Paramount Pictures, Inc.
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the assessment is right on any theory it must be sustained.”
1 later decision quote this exact passage · from the majority
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.