Bowen v. Commissioner’s Empirical Analysis
1949
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently July 2015 · most notably Estate of Thomas v. Commissioner (1985), Coleman v. Commissioner (1986)
3 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 Hervey v. Rhode Island Locomotive Works · Holeproof Hosiery Co. v. Commissioner · Mills v. Commissioner · Virginia Iron Coal & Coke Co. v. Commissioner · Central Union Gas Co. v. . Browning
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A lease is substantially equivalent to a conditional sale when the buyer is bound to pay rent substantially equal to the value of the goods and has the option of becoming or is to become the owner of the goods after all the rent is paid. In such a contract ‘rent’ means the purchase price and possession as ‘lessee’ means the possession of a buyer under an executory contract of sale. That the buyer, in some cases, has the option of becoming the owner and thus a sale is not sure to take place, is of but small importance, for, as a practical matter, the buyer will always be willing to accept ownership, when he has paid the value.” (Emphasis supplied.)'”
1 later decision quote this exact passage“* * * A lease contemplates only the use of property for a limited time and the return of it to the lessor at the expiration of that time; whereas, a conditional sale contemplates the ultimate ownership of the property by the buyer, together with the use of it in the meantime.”
1 later decision 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.