Stone v. Commissioner’s Empirical Analysis
1985
Citation profile
1
cited by 1 later decisions
December 1987
most recently cited
Relationships
Relies on The Florida Bar v. Jameison · Mysse v. Commissioner · 78 So. 2d 873 - Parker v. Brinson Construction Company · Treadway v. Terrell · 415 So. 2d 765 - Bergen Brunswig Corp. v. STATE, ETC.
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“did nothing more than place petitioner in the [transferor's] shoes as debtor to the extent of the transferred assets. Thus, a 'debt [was] * * * actually due' [citation omitted] from petitioner as of the time of the transfers.”
1 later decision quote this exact passage · from the concurrencee.g. Borg v. Commissioner
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.