Van Zelst v. Commissioner’s Empirical Analysis
1995
Citation profile
1
cited by 1 later decisions
November 1996
most recently cited
1 federal appellate ·
Relationships
Relies on Helvering v. National Grocery Co. · Neely v. Commissioner · Mitchell v. United States · Zmuda v. Commissioner · Zmuda 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“at giant active copper mines in Utah, Arizona, and South America. It was thus not a time when even the most optimistic of miners would have invested in small deposits in a remote location that was subject to long and stormy winters.”
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.