O'Rear v. Commissioner’s Empirical Analysis
80 F.2d 473 · 1935
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 14 later decisions — most recently June 2014
4 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
Relies on United States v. Memphis Cotton Oil Co. · Bankers Pocahontas Coal Co. v. Burnet · United States v. Henry Prentiss & Co. · Tracy v. Commissioner · Crowell 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““As further differential in division of fees and income of the firm business, due to the conceded excess value of good will and unearned fees of said O’Rear put into the firm, said Fowler agrees to pay said O’Rear Twenty-flve ($25,000) thousand dollars * *”
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.