Storz v. Commissioner’s Empirical Analysis
1977
Citation profile
6
cited by 6 later decisions
August 1981
most recently cited
2 federal appellate ·
Relationships
Relies on Helvering v. Horst · Lucas v. Earl · Southern Railway Co. v. North Carolina · Helvering v. Eubank · Jud Plumbing & Heating, Inc. v. Commissioner of Internal Revenue
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There can be little doubt that the prospective income from S-W-B's contracts in process was an important consideration of First Nebraska in arriving at the purchase price for S-W-B's business.”
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.