Irwin v. Commissioner’s Empirical Analysis
1966
Citation profile
How this case has been cited
Cited by 5 later decisions — most recently September 1986
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 Commissioner of Internal Revenue v. South Texas Lumber Co · Lewis v. Reynolds · Wagegro Corp. v. Commissioner · Stonecrest Corp. v. Commissioner · Smith v. Commissioner of Internal Revenue
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the sale of mortgaged property the amount of the mortgage, whether the property is merely taken subject to the mortgage or whether the mortgage is assumed by the purchaser, shall not be considered as a part of the “initial payments’’ or of the “total contract price,” but shall be included as part of the “purchase price,” * * * [Regs. 69, art. 44 (1926).]”
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.