Johnson v. Commissioner’s Empirical Analysis
1969
Citation profile
2 federal appellate ·
Relationships
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake · Hort v. Commissioner · Commissioner v. Gillette Motor Transport, Inc. · Kieselbach 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the covenant not to compete was closely related to the sale of goodwill and therefore failed to have any independent significance apart from merely assuring the effective transfer of that goodwill.”
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.