Rickey v. Commissioner’s Empirical Analysis
1970
Citation profile
17
cited by 17 later decisions
December 1989
most recently cited
4 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Court Holding Co · Morgan v. Commissioner · Estate of Finder v. Commissioner · Godart v. Commissioner · Godart 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There is no evidence that the corporation even considered adopting a plan to issue ' section 1244 stock.'”
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.