Ward v. Commissioner’s Empirical Analysis
1986
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 62 later decisions — most recently March 2012 · most notably Estate of Newhouse v. Commissioner (1990), ESTATE OF DAVIS v. COMMISSIONER (1998)
4 federal appellate · 1 state decisions
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 Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · 382 So. 2d 1197 - Canakaris v. Canakaris · Morgan v. Commissioner · United States v. National Bank of Commerce · Sanford's Estate v. Commissioner of Internal Revenue
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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“giving 'proper regard' to relevant rulings of other courts of the State.”
3 later decisions quote this exact passage“being bound by decisions of the Supreme Court of * * * [Kansas] and”
3 later decisions quote this exact passage“[t]he value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts.”
2 later decisions 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.