Johnson v. Commissioner’s Empirical Analysis
1968
Citation profile
7
cited by 7 later decisions
July 1977
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. Eccles · Eccles v. Commissioner · Commissioner of Internal Revenue v. Evans · Commissioner v. Ostler · Evans 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.
“not married at the close of his taxable year.”
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.