Lawler v. Commissioner’s Empirical Analysis
78 F.2d 567 · 1935
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 22 later decisions — most recently August 1983
9 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
Applies 26 U.S.C. § 2044 · 26 U.S.C. § 953
Relies on Eisner v. Macomber · Nichols v. Coolidge · Blodgett v. Holden · B. B. Todd, Inc. v. Commissioner · 10 Cal. App. 17 - Brickell v. Atlas Assurance Co., Ltd.
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.
“Certainly it cannot be said that the fact that a party has taken advantage of an election to pay a tax in installments instead of at one time, is such a contract between the government and the taxpayer as prevents taxation upon income to accrue in any other or different manner than that provided by law at the time the taxpayer elected to pay in installments. * * *”
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.