Richardson v. Commissioner’s Empirical Analysis
1975
Citation profile
1 federal appellate ·
Relationships
Relies on Consolidated Edison Co. of New York v. United States · Southern Railway Co. v. North Carolina · Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. Goodstein · Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal Revenue · Goodstein v. Commissioner
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“shall be included in the gross income of the employee in accordance with section 83 (relating to property transferred in connection with performance of services) * * *.”
1 later decision quote this exact passage · from the majoritye.g. Olmo v. Commissioner
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.