Chapman v. Commissioner’s Empirical Analysis
1980
Citation profile
10 federal appellate · 1 district · 1 state decisions
Relationships
Applies 26 U.S.C. § 368
Relies on Norwegian Nitrogen Products Co. v. United States · United States v. American Ry Express Co Southeastern Express Co · Cardillo v. United States · Pinellas Ice & Cold Storage Co. v. Commissioner · Massachusetts Mutual Life Insurance v. Ludwig
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“we are presented with an issue of law which we review as we would any other, 'with due regard for the Tax Court's expertness in its field.'”
2 later decisions quote this exact passage · from the majority“in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury.”
2 later decisions 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.