Primuth v. Commissioner’s Empirical Analysis
1970
Citation profile
8 federal appellate · 1 state decisions
How this case has been cited
Cited by 311 later decisions — most recently September 2020 · most notably O'Malley v. Commissioner (1988), Putoma Corp. v. Commissioner (1976)
8 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 Helvering v. Horst · Old Colony Co v. Commissioner of Internal Revenue · McDonald v. Commissioner · Frank v. Commissioner · Bixler 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 311 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the simple test of comparing the position which the taxpayer occupied before and after the change,”
2 later decisions quote this exact passage · from the concurrence
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.