House v. Commissioner’s Empirical Analysis
97 F.2d 516 · 1938
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 275 · 26 U.S.C. § 276
Relies on Stange v. United States · Greylock Mills v. Commissioner · McCarthy Co. v. Commissioner · United Thacker Coal Co. v. Commissioner · Fleitmann v. Burnet
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“essentially a voluntary, unilateral waiver of a defense by the taxpayer.”
1 later decision quote this exact passage · from the majority
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.