Conklin v. Commissioner’s Empirical Analysis
1988
Citation profile
6
cited by 6 later decisions
April 1992
most recently cited
3 federal appellate ·
Relationships
Relies on Wong Sun v. United States · Welch v. Helvering · New Colonial Ice Co. v. Helvering · Nix v. Williams · Deputy v. du Pont
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“only issue for trial is whether or not petitioner is entitled to deductions for charitable contributions claimed to have been made to the Church of World Peace, Inc.”
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.