Stone v. Commissioner’s Empirical Analysis
1968
Citation profile
6
cited by 6 later decisions
December 1971
most recently cited
2 federal appellate ·
Relationships
Relies on Anderson v. Helvering · Thomas v. Perkins · Bryant v. Commissioner · Hibler v. Commissioner · Hibler 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“production payment ran from Sango to the bank and that the existence of the deed of trust [which covered property other than production payment oil] gave rise to an additional security which under the rule of Anderson v. Helvering, * * * prevented the production payment from being a depletable economic interest.”
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.