Ingels v. Boteler’s Empirical Analysis
100 F.2d 915 · 1938
Citation profile
20 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 38 later decisions (3 by the Supreme Court) — most recently April 1995 · most notably White v. Murtha (1967), Boteler v. Ingels (1939)
20 federal appellate · 2 district · 2 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.
Appellate journey
Relationships
Relies on People of State of Michigan Haggerty v. Michigan Trust Co · Swarts v. Hammer · United States v. Gage · Peirson v. Paris · Colman Co. v. Withoft
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Any officers and agents conducting any business under authority of a United States court shall be subject to all Federal, State and local taxes applicable to such business to the same extent as if it were conducted by an individual or corporation.””
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.