Rushing v. Commissioner’s Empirical Analysis
1972
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently April 2019 · most notably Southern Pacific Transp. Co. v. Commissioner (1980), Hynes v. Commissioner (1980)
4 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 Deputy v. du Pont · United States v. Gilmore · Earley v. DiCenso · Woodward v. Commissioner · Putnam 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all interest paid or accrued within the taxable year on indebtedness.”
3 later decisions 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.