Grow v. Commissioner’s Empirical Analysis
1983
Citation profile
7
cited by 7 later decisions
September 1992
most recently cited
1 federal appellate ·
Relationships
Relies on Dreicer v. Commissioner · Golanty v. Commissioner · Fendler v. Dean Witter Reynolds, Inc · Brannen v. Commissioner · Achiro 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“means section 38 property acquired by purchase after December 31, 1961, which is not new section 38 property. Property shall not be treated as”
1 later decision quote this exact passage · from the majority“merely clarifies or develops respondent's original determination, there is no”
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.