Graves v. Commissioner’s Empirical Analysis
1987
Citation profile
How this case has been cited
Cited by 13 later decisions — most recently July 2017
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
Applies 16 U.S.C. § 1301 (Water Bank Act)
Relies on United States v. American Trucking Associations · Commissioner of Internal Revenue v. Jacobson · Maguire v. Commissioner · Estate of Sachs v. Commissioner · Omaha Public Power District v. O'Malley
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[E]xemptions and exclusions from taxable income should be construed narrowly, and the taxpayers must bring themselves within the clear scope of the exclusions.”
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.