Pringle v. Commissioner’s Empirical Analysis
64 F.2d 863 · 1933
Citation profile
9
cited by 9 later decisions
3
cited 3 times by the Supreme Court
May 1941
most recently cited
5 federal appellate ·
Relationships
Relies on Crooks v. Harrelson · Brewster v. Gage · Poe v. Seaborn · The United States v. Jonah Crosby · Brine v. Insurance Co.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. . . the position' of this office has been that one who has a mere contingent interest does not ‘acquire’ the property in question until his interest becomes vested. (O. D. 727, C. B. 3, 53; S. M. 4640, C. B. V-1, 60.) See also I. T. 1622, C. B. II-1, 135; S. O. 35, C. B. 3, 50.”
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.