In Re Rogers’s Empirical Analysis
1942
Citation profile
8
cited by 8 later decisions
2
cited 2 times by the Supreme Court
November 1954
most recently cited
2 federal appellate ·
Relationships
Relies on Helvering v. Rankin · Elmhurst Cemetery Co of Joliet v. Commissioner of Internal Revenue · United States v. Grieme
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`without any reasonable cause, without any cause based upon the law; without reason given; in disregard of evidence. It is comparable to, without justification or excuse; with no substantial evidence to support it; a conclusion contrary to substantial, competent evidence.'”
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.