Kuldell v. Commissioner’s Empirical Analysis
69 F.2d 739 · 1934
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently October 1987
6 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
Applies 26 U.S.C. § 954 · 26 U.S.C. § 960 · 26 U.S.C. § 986
Relies on Lederer v. Stockton · Bowers v. Slocum · Brooks v. Commissioner · Commissioner v. Bingham · Shearman 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“properly paid or credited during such year to”
1 later decision quote this exact passage · from the majority
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.