Ellison v. Commissioner’s Empirical Analysis
1970
Citation profile
How this case has been cited
Cited by 40 later decisions — most recently June 2020 · most notably Simpson v. Commissioner (1975), Professional & Executive Leasing v. Commissioner (1987)
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 26 U.S.C. § 421
Relies on Welch v. Helvering · United States v. Silk · Radio City Music Hall Corp. v. United States · National Labor Relations Board v. Phœnix Mut. Life Ins. · Singer Manuf'G Co v. Rahn
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to expect such a man to indulge in a game of bluff by flying in the face of the requirement and then waiting to see if he would indeed be terminated as an agent”
2 later decisions 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.