Anderson v. Commissioner’s Empirical Analysis
107 F.2d 459 · 1939
Citation profile
5
cited by 5 later decisions
3
cited 3 times by the Supreme Court
May 1970
most recently cited
Appellate journey
Relationships
Relies on Thomas v. Perkins · Helvering v. Elbe Oil Land Development Co. · Reynolds v. McMurray · Comar Oil Co. v. Burnet
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The provisions for payment to assignors in oil only, the absence of any obligation of the assignee to pay in oil or in money, and the failure of assignors to take any security by way of lien or otherwise unmistakably show that they intended to withhold from the operation of the grant one-fourth of the oil to be produced and saved up to an amount sufficient when sold to yield $395,000.° [Footnote omitted.]”
2 later decisions 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.