Schultz v. Commissioner’s Empirical Analysis
1941
Citation profile
How this case has been cited
Cited by 26 later decisions — most recently January 2001 · most notably Boomhower v. United States (1947), Morley v. Commissioner (1947)
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 Helvering v. Hammel · Ehrman v. Commissioner · Thompson Lumber Co. v. Commissioner · Calvelli 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“primarily for sale to customers in the ordinary course of * * * [its] trade or business.”
4 later decisions 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.