Robinson v. Commissioner’s Empirical Analysis
1970
Citation profile
Relationships
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Chew Heong v. United States · Twenty per Cent. Cases · Fullerton-Krueger Lumber Co v. Northern Pac Ry Co
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to payments made after December 31,1963, on account of sales or exchanges of property occurring after June 30, 1963, other than any sale or exchange made pursuant to a binding written contract (including an irrevocable written option) entered into before July 1,1963. * * *”
1 later decision quote this exact passagee.g. Rose v. Commissioner
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.