Ludwig v. Commissioner’s Empirical Analysis
1977
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 16 later decisions — most recently August 2018
1 federal appellate · 1 district ·
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 Koshland v. Helvering · Hanover Bank v. Commissioner · Helvering v. Wilshire Oil Co. · Fribourg Navigation Company v. Commissioner of Internal Revenue · Morris G. Underwood and Jackie Underwood, Individuals 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an undertaking or promise on the part of one person which is collateral to a primary or principal obligation on the part of another, and which binds the obligor to performance in the event of nonperformance by such other”
1 later decision quote this exact passage“(1) an undertaking or promise on the part of the guarantor and (2) a liability of the guarantor to make payment if the primary obligor fails to do so”
1 later decision quote this exact passage“is a pledgor or guarantor of such obligation.”
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.