Mauldin v. Commissioner’s Empirical Analysis
1973
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently November 2020 · most notably BJR Corp. v. Commissioner (1976), Price v. Time, Inc. (2005)
1 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 69 F. Supp. 409 - George A. Fuller Co. v. United States · Kean v. Commissioner · Kaplan v. Commissioner · Elliott v. Commissioner · Kean 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having a reasonable knowledge of relevant facts.”
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.