Rushing v. Commissioner’s Empirical Analysis
1969
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 90 later decisions — most recently May 2018 · most notably Rushing v. Commissioner (1971), Sammons v. Commissioner (1972)
11 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 · Lucas v. Earl · North American Oil Consolidated v. Burnet · Challenge Mfg. Co. v. Commissioner · Idol 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 90 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“******* (B) a casual sale or other casual disposition of personal property * * * for a price exceeding $1,000,”
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.