Caplan v. Commissioner’s Empirical Analysis
1964
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently June 1997
2 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
Applies 26 U.S.C. § 2053
Relies on First-Mechanics Nat. Bank of Trenton v. Commissioner · First-Mechanics Nat'l Bank v. Commissioner · Glascock v. Commissioner · Clement 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“full power to determine what parts of any amounts received in connection with oil, gas and mineral properties is principal and what part is income.”
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.