Rolfs v. Commissioner’s Empirical Analysis
1972
Citation profile
3
cited by 3 later decisions
November 1973
most recently cited
2 federal appellate ·
Relationships
Relies on Commissioner v. LoBue · Merrill v. Commissioner · Merrill v. Commissioner · Swenson v. Commissioner · Ruud Manufacturing Co. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. . . the transfer of ownership of such share, or the transfer of substantially all the rights of ownership . . .”
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.