Sutton v. Commissioner’s Empirical Analysis
1971
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently May 2018 · most notably Foster v. Comm'r (1983), Stark v. Commissioner (1986)
2 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 Commissioner of Internal Revenue v. Duberstein D Stanton · Bogardus v. Commissioner · DeJong v. Commissioner · DeJong v. Commissioner · Stubbs 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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“contribution or gift to or for the use of”
2 later decisions quote this exact passage · from the majority“The phrase 'charitable contribution,' as used in section 170, is synonymous with the word 'gift.'”
1 later decision quote this exact passagee.g. Odd v. Commissioner
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.