Barnes v. Commissioner’s Empirical Analysis
1987
Citation profile
1
cited by 1 later decisions
July 1988
most recently cited
Relationships
Relies on Crow v. Commissioner · Moore v. Commissioner · Bruno v. Commissioner · Rousku v. Commissioner · Gaudern 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Section 1348 was amended by section 302(a) ↩ of Pub. L. 94-455, 90 Stat. 1520, 1554 to provide for a 50-percent maximum tax rate on”
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.