Johnson v. Commissioner’s Empirical Analysis

1985

Citation profile

cited by 76 later decisions

August 2019

most recently cited

2 federal appellate ·

How this case has been cited

Cited by 76 later decisions — most recently August 2019 · most notably Neely v. Commissioner (1985), Parker v. Commissioner (1986)

2 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 Welch v. Helvering · United States v. Cartwright · Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue · Buffalo Tool & Die Mfg. Co. v. Commissioner · Messing 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 76 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

“the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having a reasonable knowledge of relevant facts.”
3 later decisions quote this exact passage
e.g. Strasser v. Commissioner · Frates v. Commissioner
“(an underpayment of at least $ 1,000) in any taxable year”
3 later decisions quote this exact passage
e.g. Looney v. Commissioner · Lebowitz v. Commissioner
“blatant misuse of the charitable donation provisions.”
3 later decisions quote this exact passage
e.g. Van Zelst v. Commissioner · Del Guercio v. Commissioner

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.