Commissioner v. Boeing’s Empirical Analysis
106 F.2d 305 · 1939
Citation profile
41 federal appellate · 4 district ·
How this case has been cited
Cited by 69 later decisions — most recently July 2013 · most notably Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal Revenue (1951), Grace Bros. v. Commissioner of Internal Revenue (1949)
41 federal appellate · 4 district ·
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
Applies 26 U.S.C. § 101 · 26 U.S.C. § 641
Relies on Phillips v. Commissioner · Old Colony Trust Co. v. Commissioner · Phillips v. Commissioner · Helvering v. Rankin · Helvering v. Tex-Penn Oil Co.
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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“conclusions of law, or mixed questions of law and fact ... subject to independent judicial review”
1 later decision quote this exact passage · from the majoritye.g. Moss v. Commissioner
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.