Backer v. Commissioner’s Empirical Analysis
1924
Citation profile
8 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 61 later decisions (3 by the Supreme Court) — most recently March 1980 · most notably Commissioner of Internal Revenue v. Heininger (1943), Kornhauser v. United States (1928)
8 federal appellate · 1 district · 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 Sullivan 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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“proximately resulted from * * * [the taxpayer's] business”
2 later decisions quote this exact passage“Fundamentally, the reason for this is that the proximate cause of the automobile transportation is not the place of location of the business, but the place of location of the residence.”
1 later decision quote this exact passage“Manifestly the commission of perjury can, under no circumstances, be recognized as part of a taxpayer’s business; * * *”
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.