Herrick v. Commissioner’s Empirical Analysis
1975
Citation profile
How this case has been cited
Cited by 11 later decisions — most recently May 2020
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
Applies 26 U.S.C. § 162 · 26 U.S.C. § 274
Relies on Cree v. Goldstein · Golsen v. Commissioner · Golsen v. Commissioner · Southern Railway Co. v. North Carolina · Reginald G. Hearn and Mary L. Hearn, Husband and Wife v. Commissioner of Internal Revenue
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * no factual or legal distinction between this case and Adolph B. Canelo III * * *.”
1 later decision 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.