Noteman v. Welch’s Empirical Analysis
108 F.2d 206 · 1939
Citation profile
22 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 38 later decisions — most recently September 2009 · most notably Sanders v. Commissioner (1955), Plunkett v. Commissioner (1941)
22 federal appellate · 2 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.
Relationships
Applies 12 U.S.C. § 1751 (Credit Union Amendments of 1987) · 26 U.S.C. § 23 · 26 U.S.C. § 291 · 26 U.S.C. § 331 · 26 U.S.C. § 332
Relies on Old Colony Co v. Commissioner of Internal Revenue · Reinecke v. Spalding · Security Mortgage Co. v. Powers · N. P. Severin Co. v. Young · Haines v. Commercial Mortgage 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Judging from the description of the taxpayer's business in the record it seems that the only real consideration which the ordinary small borrower receives is the use of the money, and certainly, from his point of view, that is what he pays for.”
1 later decision quote this exact passage · from the majority““(1) 65 per centum of the amount thereof not in excess of $2,000; plus “(2) 75 per centum of the amount thereof in excess of $2,000.””
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.