Bailey v. Commissioner’s Empirical Analysis
1969
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently August 2011 · most notably United States v. Barrett (1974), Barbara M. Bailey v. Commissioner of Internal Revenue, C. P. Bailey and Barbara M. Bailey v. Commissioner of Internal Revenue (1969)
3 federal appellate ·
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 Helvering v. Horst · Corliss v. Bowers · Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“complete dominion and control over the embezzled funds”
5 later decisions quote this exact passage“induced through considerations of blood relationship”
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.