Cramer v. Commissioner’s Empirical Analysis
1995
Citation profile
19 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 55 later decisions — most recently April 2011 · most notably Westbrook v. Commissioner (1995), United States Hyatt v. Northrop Corporation (1996)
19 federal appellate · 2 district · 1 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 Russello v. United States · Local 408, International Brotherhood of Teamsters v. National Labor Relations Board · United States v. Price · Bingler v. Johnson · National Muffler Dealers Assn., Inc. v. United States
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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“before Section 83 will apply. Since the definition of”
4 later decisions quote this exact passage · from the majority“readily ascertainable fair market value.” Furthermore, Treasury reasonably concluded that certain restrictions, such as those effecting transfer, exercise, and market value, make an option’s value not”
2 later decisions quote this exact passage · from the majority“only if the weight of the authorities supporting the treatment is substantial in relation to the weight of authorities supporting contrary positions.”
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.