Eysenbach v. Commissioner’s Empirical Analysis
1928
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently December 1971 · most notably Washburn v. Commissioner (1931), Spinks Realty Co. v. Burnet (1932)
4 federal appellate ·
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 Flint v. Stone Tracy Co. · Von Baumbach v. Sargent Land Co. · Edwards v. Chile Copper Co. · The Parker Mills v. . the Commissioners of Taxes · Manning 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ Business is a very comprehensive term and embraces everything about which a person can be employed.” Black’s Law Dict. 158, citing People ex rel. Hoyt v. Tax Commissioners, 23 N. Y. 242, 244 . “ That which occupies the time, attention, and labor of men for the purpose of a livelihood or profit.” 1 Bouvier’s Law Dict. p. 272.”
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.