Greenfield v. Commissioner’s Empirical Analysis
1975
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 951 · 26 U.S.C. § 956 · 26 U.S.C. § 957
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Estate of Sam E. Broadhead, Deceased v. Commissioner of Internal Revenue · Finley W. Holbrook and Faith Holbrook v. Commissioner of Internal Revenue
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an obligation of a United States person,”
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.