General Baking Co. v. Commissioner’s Empirical Analysis
1967
Citation profile
8
cited by 8 later decisions
January 1979
most recently cited
1 district ·
Relationships
Relies on North American Oil Consolidated v. Burnet · Moore v. Commissioner · Nitterhouse v. United States · Patrick McGuirl, Inc. v. Commissioner · Baltimore & O. R. 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“where the taxpayer, by accepting the deposit, would have had to give up his claim for interest on the amount due him * * *.”
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.