Beall v. Commissioner’s Empirical Analysis
1984
Citation profile
3
cited by 3 later decisions
July 1999
most recently cited
Relationships
Relies on United States v. Mitchell · United States v. Basye · Edwards v. Commissioner · Stephenson v. Commissioner · Goodell v. Koch
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The law requiring petitioner to report as income her share of her husband's earnings is well established and applied even where the result seems inequitable.”
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.