Simpson v. Commissioner’s Empirical Analysis
1975
Citation profile
7 federal appellate · 2 state decisions
How this case has been cited
Cited by 120 later decisions — most recently May 2020 · most notably Professional & Executive Leasing, Inc. v. Commissioner (1988), Weber v. Commissioner (1995)
7 federal appellate · 2 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 United States v. Silk · National Labor Relations Board v. United Insurance Co. of America · Ullman v. Commissioner · Schulz v. Commissioner · Cape Shore Fish Co. 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 120 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee.”
6 later decisions quote this exact passagee.g. Dillon · Adams v. Commissioner“reflects, at best, a careless and imprecise usage of the English language.”
3 later decisions quote this exact passage“the performance of service by an individual as an employee,”
3 later decisions quote this exact passage
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.