Purvin v. Commissioner’s Empirical Analysis
1946
Citation profile
How this case has been cited
Cited by 9 later decisions — most recently March 1990
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 Avery v. Commissioner · Krueger Broughton Lumber Co. v. Commissioner · Johnstone v. Commissioner · J. Chr. G. Hupfel Co. v. Commissioner · Ennis-Brown Co. 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“made advancements in connection with a wholly different venture in a later year * * *.”
1 later decision quote this exact passagee.g. Winn 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.