Sampson v. Commissioner’s Empirical Analysis
1983
Citation profile
1 state decisions
How this case has been cited
Cited by 43 later decisions — most recently July 2016 · most notably Matut v. Commissioner (1987), 796 So. 2d 1114 - Kelley v. State Department of Rev. (2000)
1 state decisions
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 Northern Pipeline Construction Co. v. Marathon Pipe Line Co. · Lucas v. Earl · Commissioner v. Tower · Burnet v. Harmel · Poe v. Seaborn
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to the rights and interests of the Trust, particularly, questions which address the very existence and propriety of the Trust.”
1 later decision quote this exact passage“The Lucille A. Sampson Pure Equity Trust”
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.