Bailey v. Commissioner’s Empirical Analysis
103 F.2d 448 · 1939
Citation profile
9 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 21 later decisions — most recently January 1997
9 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.
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A payment does not occur unless ‘the money passes from the debtor to the creditor for the purpose of extinguishing the debt, and the creditor must receive it for the same purpose.’ ””
1 later decision quote this exact passage · from the majority““Mutual debts do not per se extinguish each other.””
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.