Commissioner v. Ehrhart’s Empirical Analysis
82 F.2d 338 · 1936
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently April 1996
3 federal appellate ·
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. § 23
Relies on New Colonial Ice Co. v. Helvering · Swift Company v. Hocking Valley Railway Company · Weiss v. Stearn · Crocker v. Hall · Aldridge v. Aldridge
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.
“A transfer of property of substantial value is not kept from being a gift by the payment of a trivial or merely nominal consideration.”
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.