Lio v. Commissioner’s Empirical Analysis
1985
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 57 later decisions — most recently February 2011 · most notably Neonatology Assocs., P.A. v. Comm'r (2000), David H. Orth and Barbara A. Orth v. Commissioner of Internal Revenue (1987)
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 · Zmuda v. Commissioner · Zmuda v. Commissioner · Chiu 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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Suite # 123. (b) Three double suites entitled”
3 later decisions quote this exact passage“[i]t is common knowledge that a consumer can pay a wide range of retail prices for the same item depending on where he chooses to shop and how much investigating he does of the various sources of a particular item.”
1 later decision quote this exact passage“[l]ithographs[, including Nierman lithographs,] are usually sold to the public by art galleries and art dealers,”
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.