Lewis v. Commissioner’s Empirical Analysis
1968
Citation profile
How this case has been cited
Cited by 7 later decisions — most recently August 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 Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Wolfsen v. Smyth · Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal Revenue · McHugh v. Estate of Dowd · Estate of Wolf 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all parties having an interest adverse to the claimant.”
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.