Clough v. Commissioner’s Empirical Analysis
1941
Citation profile
3
cited by 3 later decisions
November 1950
most recently cited
Relationships
Relies on O'Neil v. Commissioner · Morrell v. Commissioner · Perry v. Commissioner · Beebe v. Commissioner · Pyramid Metals 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the trustee paid a tax imposed upon another 'person,' a tax which had accrued prior to the creation of the trust and reduced the residue of the estate turned over to the trustee.”
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.