Kraus v. Commissioner’s Empirical Analysis
1973
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently August 2022
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 Gregory v. Helvering · Higgins v. Smith · Knetsch v. United States · Griffiths v. Helvering · Kean 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“mere technical compliance with the statute [ subpart F ] is not sufficient.”
1 later decision quote this exact passagee.g. Tucker v. Comm'r“corporation[s] ... similar to a one-man corporation,”
1 later decision quote this exact passagee.g. Cohn v. Rosenfeld
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.