The Commodore, Inc. v. Commissioner’s Empirical Analysis
1942
Citation profile
5
cited by 5 later decisions
April 1945
most recently cited
1 federal appellate ·
Relationships
Relies on Brewster v. Gage · Shwab v. Doyle · Helvering v. Southwest Consolidated Corp. · Helvering v. Alabama Asphaltic Limestone Co. · United States v. Magnolia Petroleum Co.
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.
““Sections 268 and 270 of this Act shall apply to any plan confirmed under section 77B before the effective date of this amendatory Act and to any plan which may be confirmed under section 77B on and after such effective date, * *”
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.