Kaplan v. Commissioner’s Empirical Analysis
1965
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 93 later decisions — most recently August 2020 · most notably Estate of Jung v. Commissioner (1993), David H. Orth and Barbara A. Orth v. Commissioner of Internal Revenue (1987)
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
Relies on Hotel de France Co. v. Commissioner · Stollwerck Chocolate Co. 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 93 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to be resolved from a consideration and weighing of all the relevant evidence in the record.”
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.