Nash v. Commissioner’s Empirical Analysis
1973
Citation profile
How this case has been cited
Cited by 27 later decisions — most recently October 2019 · most notably Manassas Airport Industrial Park, Inc. v. Commissioner (1976), CLARK v. COMMISSIONER (2002)
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 Corn Products Refining Company v. Commissioner of Internal Revenue · Malat v. Riddell · Commissioner v. Gillette Motor Transport, Inc. · Railway Employes' Department v. Hanson · Lee v. Swope
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the present value of the right to receive rentals from the buildings over the period of their intended use.”
1 later decision quote this exact passage · from the majoritye.g. Argo v. Commissioner“any loss sustained during the taxable year and not compensated for by insurance or otherwise.”
1 later decision 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.