Arnwine v. Commissioner’s Empirical Analysis
1983
Citation profile
12 federal appellate · 1 district ·
How this case has been cited
Cited by 20 later decisions — most recently October 2011
12 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 Rourke v. Garza · Williams v. United States · Amend v. Commissioner · Kasper v. Banek · Schniers 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a self-imposed limitation, not part of the sales transaction between the buyer and seller ... does not serve to change the general rule that receipt by an agent is receipt by the principal.”
1 later decision quote this exact passage · from the majoritye.g. Reed v. Commissioner“[c]ash basis taxpayers are required to include items of income in the taxable year in which such income is actually or constructively received by them.”
1 later decision quote this exact passage · from the majority“purchasers involved here approached the Gin, whereas in Warren the seller sought the services of the gins to find purchasers for the cotton.”
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.