Phillips v. Commissioner’s Empirical Analysis
42 F.2d 177 · 1930
Citation profile
3 federal appellate · 2 district ·
How this case has been cited
Cited by 11 later decisions (4 by the Supreme Court) — most recently October 2017
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.
Appellate journey
Relationships
Relies on John Den James Murray and John Kayser v. The Hoboken Land and Improvement Company John Den James B Murray et al. · United States v. Updike · Hatch v. Dana · Bartlett v. . Drew · Cappellini 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“assessed, paid, and collected in the same manner and subject to the same provisions and limitations”
2 later decisions quote this exact passage“a clear intention to give a transferee the same right as a taxpayer in respect to seeking a review of a proposed assessment by appeal to the Board of Tax Appeals and to * * * [this] court”
1 later decision quote this exact passagee.g. Schussel 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.