Letz v. Commissioner’s Empirical Analysis
1941
Citation profile
4
cited by 4 later decisions
December 1957
most recently cited
1 federal appellate ·
Relationships
Relies on Corliss v. Bowers · Helvering v. Enright's Estate · Brander v. Commissioner · Chipley v. Commissioner · Moran 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has actually received as income something of value equivalent, to the extent of that value, to cash, which is just as includible in his income as cash would be.”
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.