Newman v. Commissioner’s Empirical Analysis
1977
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently October 2017 · most notably Beard v. Commissioner (1981), Thomas v. Commissioner (1989)
5 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 Blasius v. United States · Commissioner v. Lester · Murray v. United States · Daine v. Commissioner · Daine 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an intention or design originating subsequent to”
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.