Robertson v. Commissioner’s Empirical Analysis
1971
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently September 2016
1 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
Applies 26 U.S.C. § 267
Relies on United States v. Davis · Shomaker v. Commissioner · Pulliam v. Commissioner of Internal Revenue · Messer v. Commissioner · Evans v. Rothensies
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is well settled that new issues may not be raised for the first time on brief.”
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.