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← 45 TC 555 - Stanley v. Commissioner

Stanley v. Commissioner’s Empirical Analysis

1966

Citation profile

26
cited by 26 later decisions
May 2008
most recently cited

2 federal appellate · 1 district ·

How this case has been cited

Cited by 26 later decisions — most recently May 2008 · most notably Krueger v. Commissioner (1967), Brown v. Commissioner (1968)

2 federal appellate · 1 district ·

7019661970198019902000decided

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 Furnish v. Commissioner of Internal Revenue · Federbush v. Commissioner · Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal Revenue · Dunham v. . Griswold · Funk 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.

  1. “******* (d) Definitions. — For purposes of this section— (3) if a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.”
    2 later decisions quote this exact passage · from the majority
  2. “did not even state directly that she was unwilling or reluctant to sign”
    1 later decision quote this exact passage · from the majority

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.