Stallforth v. Commissioner’s Empirical Analysis
1946
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 18 later decisions — most recently October 1962
7 federal appellate · 1 district ·
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 Assets Realization Corporation v. Hull American-Hawaiian Ss Co · Court Holding Co. v. Commissioner · Heffelfinger v. Commissioner · Mansuss Realty Co. v. Commissioner · Stryker 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that section 116 (a) is not applicable * * *.”
1 later decision quote this exact passagee.g. Knox 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.