Redfield v. Eaton’s Empirical Analysis
53 F.2d 693 · 1931
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently April 1993
5 federal appellate · 1 state decisions
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
Applies 26 U.S.C. § 955
Relies on Avery v. Commissioner · Selden v. Heiner · American Trust Co. 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may not have been a wise loan but the law does not say nor does it contemplate that only debts wisely contracted are deductible”
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.