Latty v. Commissioner’s Empirical Analysis
62 F.2d 952 · 1933
Citation profile
15 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 33 later decisions — most recently March 2012 · most notably Bank of New York v. United States (1975), United States v. Mitchell (1934)
15 federal appellate · 1 district · 3 state decisions
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 Jacobs v. Commissioner · Ferguson v. Dickson · Schuette v. Bowers · Phillips v. Gnichtel · Briscoe v. Craig
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“contracted for a consideration which at the time either augmented the estate of the decedent, granted to him some right or privilege he did not possess before, or operated to discharge a then existing claim”
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.