Watson v. Commissioner’s Empirical Analysis
1978
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently December 2019
2 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 Griffiths v. Helvering · Pinellas Ice & Cold Storage Co. v. Commissioner · Barclays Bank D. C. O. v. Mercantile National Bank · Williams v. United States · Pozzi 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“was readily convertible to cash through an assignment of [Watson's] right to its proceeds. It was in every real sense equivalent to cash, and he could decide when and whether he would convert it to cash by assigning the proceeds.”
1 later decision quote this exact passage“an escrow account which the taxpayer controlled,”
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.