Rose v. Commissioner’s Empirical Analysis
1970
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 85 later decisions — most recently June 2019 · most notably Norfolk Southern Corp. v. Commissioner (1995), Kennedy v. Commissioner (1979)
3 federal appellate ·
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
Relies on Brushaber v. Union Pacific Railroad · Welch v. Henry · Nichols v. Coolidge · Milliken v. United States · Untermyer v. Anderson
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 85 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The force of the Untermyer decision has been vitiated by a later estate tax case [Milliken ].”
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.