Mills v. Commissioner’s Empirical Analysis
1948
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 50 later decisions — most recently August 1993 · most notably Oesterreich v. Commissioner of Internal Revenue (1955), Estate of Thomas v. Commissioner (1985)
7 federal appellate ·
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
Relies on Holeproof Hosiery Co. v. Commissioner · Gilken Corp. v. Commissioner · Smith v. Commissioner · Helser Mach. & Marine Works, Inc. v. Commissioner · Elliott Paint & Varnish Co. v. Commissioner
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.”
2 later decisions quote this exact passage
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.