Noll v. Commissioner’s Empirical Analysis
1941
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 15 later decisions (1 by the Supreme Court) — most recently May 1965
3 federal appellate · 1 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.
Relationships
Relies on United States v. Stewart · Fairbanks v. United States · McClain v. Commissioner · Watson v. Commissioner · Braun 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * “Where, as here, petitioner merely received payments on account of his obligations with the balance still remaining due and owing, the bonds being in public circulation, available for public assignment and transfer and petitioner retaining all rights thereunder, no retirement occurred.” * * *”
1 later decision quote this exact passage“Amounts received by the holder upon the retirement of bonds * * * shall be considered as amounts received in exchange therefor.”
1 later decision quote this exact passage“the bonds were partially retired. The statute ( sec. 117 (f) , supra) does not require that the bonds be wholly retired.”
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.