Crawford v. Commissioner’s Empirical Analysis
1978
Citation profile
5
cited by 5 later decisions
June 1987
most recently cited
2 federal appellate ·
Relationships
Relies on Thompson v. Commissioner · Thompson 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“not acquired from a person whose relationship to the person acquiring it would result in the disallowance of losses under section 267.”
1 later decision quote this exact passage“spouse, ancestors, and lineal descendents.”
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.