Schoonmaker v. Commissioner’s Empirical Analysis
1946
Citation profile
4 federal appellate · 2 state decisions
How this case has been cited
Cited by 15 later decisions — most recently April 1972
4 federal appellate · 2 state decisions
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 Ithaca Trust Co. v. United States · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Lofland v. Fox · Jack v. Commissioner · Cutler 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any illness, accident or other emergency or to provide for the proper maintenance, support, comfort and well-being of such beneficiaries”
2 later decisions quote this exact passage
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.