Cannon v. Commissioner’s Empirical Analysis
1976
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently May 2010 · most notably Gerardo v. Commissioner (1977), Symington v. Commissioner (1986)
12 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 Welch v. Helvering · Helvering v. Taylor · O’Callahan v. Parker, Warden · Tot v. United States · Mobile Jackson Kansas City Railroad Company v. J a Turnipseed
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A whipsaw situation occurs in the tax field when two different taxpayers take positions with respect to a particular transaction which are so inconsistent with each other that only one should logically succeed — and yet, because of jurisdictional or procedural reasons, first one and then the other prevails against the Government.” Remarks by Phillip R. Miller at Court of Claims Judicial Conference, October 14,1971, on Whipsaw Prob lems in Tax Cases, 25 The Tax Lawyer 193 (1972).”
3 later decisions quote this exact passage · from the majority“insure against a potential 'whipsaw' effect.”
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.