Cass v. Commissioner’s Empirical Analysis
1986
Citation profile
1
cited by 1 later decisions
March 1994
most recently cited
Relationships
Applies 26 U.S.C. § 23
Relies on Welch v. Helvering · Cohan v. Commissioner · Commissioner of Internal Revenue v. Flowers · United States v. Correll · James v. United States
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The exclusion from gross income of an amount which is a scholarship or fellowship grant is controlled solely by section 117”
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.