Ramey v. Commissioner’s Empirical Analysis
1967
Citation profile
How this case has been cited
Cited by 9 later decisions — most recently May 2002
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 Palmer v. Bender · Burton-Sutton Oil Co. v. Commissioner · Parsons v. Smith · Paragon Jewel Coal Company 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in substance * * * no more than a reduction in the price which (taxpayers) would pay where the coal delivered was mined from its own property.”
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.