Knowlton v. Commissioner’s Empirical Analysis
1985
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently May 2011
1 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
Relies on United States v. E. I. Du Pont De Nemours & Co. · Dixon v. Unied States · Commissioner v. Brown · Helvering v. Hammel · United States v. E. I. Du Pont De Nemours & Co.
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.
“the courts have some leeway in interpreting a statute if the adoption of a literal or usual meaning of its words “would lead to absurd results * * * or would thwart the obvious purpose of the statute.” See 380 U.S. at 571 (quoting Helvering v. Hammel, 311 U.S. 504, 510-511 (1941)). [Knowlton v. Commissioner, 84 T.C. 160, 163 (1985) (quoting Commissioner v. Brown, 380 U.S. 563 (1965)).]”
1 later decision quote this exact passage“'acquired' shares represent no more than a substitution for, or additional shares of the same type as, shares previously acquired.”
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.