Madden v. Commissioner’s Empirical Analysis
1972
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently November 2005
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
Relies on United States v. Gilmore · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · Penn v. Rinaldi · Backer v. Commissioner
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Faced with what Justice Frankfurter termed ‘dialectic conflicts,’ Trust of Bingham v. Commissioner, 325 U.S. 365, 378 , in this confusing and troublesome area, we prefer to adhere to a controlling precedent rather than veer off in a new direction.”
1 later decision quote this exact passage · from the majority“property held for the production of income.”
1 later decision quote this exact passage · from the majority
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.