Straight v. Commissioner’s Empirical Analysis
1927
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 22 later decisions (1 by the Supreme Court) — most recently September 1956
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 Merchants' Loan & Trust Co. v. Smietanka · Lynch v. Turrish · United States v. Supplee-Biddle Hardware Co. · Gray v. Darlington · Bray 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“• “(1) In the case of property acquired before March 1, 1913, the fair market price or value of such property as of that date; and “(2) In the case of property acquired on or after that date, the cost thereof; or the inventory value, if the inventory is made in accordance with section 203.””
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.