Swanson v. Commissioner’s Empirical Analysis
1976
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 103 later decisions — most recently February 2017 · most notably Wilkinson v. Commissioner (1979), In the Matter of Thomas v. Cassidy, Debtor-Appellant (1990)
4 federal appellate ·
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. Sherwood · Larson v. Domestic & Foreign Commerce Corp. · Curtis v. Loether · Reisman v. Caplin · Flora 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 103 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“nothing to do with collection of the tax nor any similarity to an action for collection of a debt * * *.”
5 later decisions quote this exact passage“In suits at common law, when the value in controversy shall exceed twenty dollars, the right of trial by jury shall be preserved.”
1 later decision quote this exact passage“a taxpayer is not entitled to a jury trial in the Tax Court”
1 later decision 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.