Marshall v. Commissioner’s Empirical Analysis
1973
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently February 1990
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 Commissioner of Internal Revenue v. South Texas Lumber Co · House v. Commissioner · Commissioner v. Netcher · Wilbur v. Commissioner · Buhler Mortg. 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(i) such taxable year is the first taxable year in which the corporation commenced the active conduct of any trade or business or the next succeeding taxable year; and (il) the amount of passive investment income for such taxable year is less than $3,000.”
1 later decision quote this exact passage · from the majority“gross receipts” as used in section 1372(e) is not synonymous with”
1 later decision 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.