Evans v. Commissioner’s Empirical Analysis
1977
Citation profile
14 federal appellate · 1 state decisions
How this case has been cited
Cited by 35 later decisions — most recently May 2017 · most notably Betson v. Commissioner (1986), Moncrief v. United States (1984)
14 federal appellate · 1 state decisions
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 New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Moline Properties, Inc. v. Commissioner · Cardillo v. United States · National Carbide Corporation v. Commissioner of Internal Revenue
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“serve the creator's personal or undisclosed convenience....”
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.