Strutzel v. Commissioner’s Empirical Analysis
1973
Citation profile
How this case has been cited
Cited by 5 later decisions — most recently March 2016
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 Gregory v. Helvering · Burnet v. Harmel · Golsen v. Commissioner · Palmer v. Bender · Commissioner of Internal Revenue v. P G Lake
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he substance of the transaction rather than the form of the agreement must determine the tax consequences to the parties.”
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.