Condo v. Commissioner’s Empirical Analysis
1977
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently April 2019
1 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. § 6901
Relies on Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp. · Wheeler's Peachtree Pharmacy, Inc. v. Commissioner · 48 Cal. 2d 338 - Reed v. Norman · Boyle v. Lakeview Creamery Co. · Badger Materials, Inc. 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The corporation has not been reinstated. Therefore, the corporate powers, rights, and privileges of the * * * [taxpayer] have been, and remain, suspended.”
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.