Brown v. Commissioner’s Empirical Analysis
1927
Citation profile
5
cited by 5 later decisions
February 1939
most recently cited
1 federal appellate ·
Relationships
Relies on Barton 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212 * * ®.”
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.