Rea v. Commissioner’s Empirical Analysis
1973
Citation profile
6
cited by 6 later decisions
March 1989
most recently cited
1 federal appellate ·
Relationships
Relies on Board of Tax Appeals v. United States ex rel. Shults Bread Co. · Rex Co. v. Wenatchee Rex Spray Co. · Shults Bread Co. v. Commissioner · Estate of Quirk 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Our narrow holding in (Quirk ) is distinguishable on the ground that there a direct order of this Court was violated by the respondent, and a good and sufficient cause for the delay was not shown.”
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.