Case v. Commissioner’s Empirical Analysis
1947
Citation profile
1
cited by 1 later decisions
June 1959
most recently cited
Relationships
Relies on Maloy v. Commissioner · Shield Co. v. Commissioner · Eager's Guardian v. Pollard · Levy's Estate · Johnson 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.
“income which is to be distributed currently”
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.