Quick Trust v. Commissioner’s Empirical Analysis
1970
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 39 later decisions — most recently July 2024 · most notably George Edward Quick's Trust, U/a 2333-41 Mercantile Trust Company National Association, Trustee v. Commissioner of Internal Revenue, George Edward Quick's Trust, U/a 2333-41 Mercantile Trust Company National Association, Trustee, Transferee v. Commissioner of Internal Revenue (1971), University Country Club, Inc. v. Commissioner (1975)
2 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
Relies on Colony, Inc. v. Commissioner · Foxman v. Commissioner · Foxman v. Commissioner of Internal Revenue · Davenport v. Commissioner · Benderoff v. United States
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * *. * * * this does not mean simply a”
5 later decisions quote this exact passage“in section 6501, which contains this added language: 26 In determining the amount omitted from gross income, there shall not be taken into account any amount which is omitted from gross income stated in the return if such amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the Secretary of the nature and amount of such item. 27 26 U.S.C. § 6501(e)(1)(A)(ii). 28 On its face, the”
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.