Steiner v. Commissioner’s Empirical Analysis
1971
Citation profile
How this case has been cited
Cited by 8 later decisions — most recently August 1998
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
Applies 42 U.S.C. § 301 (§ 1 of the Social Security Act of 1935) · 42 U.S.C. § 413 (§ 213 of the Social Security Act of 1935) · 42 U.S.C. § 414 (§ 214 of the Social Security Act of 1935)
Relies on Lewyt Corporation v. Commissioner of Internal Revenue · Shay v. United States · Cain 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Petitioner's argument is without merit. It finds no support in any provision of the Internal Revenue Code, in any regulation of the Commissioner, in any congressional report, or in any provision of the Constitution.”
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.