Burke v. Mingori’s Empirical Analysis
128 F.2d 996 · 1942
Citation profile
19 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently November 1967 · most notably Shelton v. Gill (1953), Homan Mfg. Co. v. Long (1957)
19 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 Helvering v. Mitchell · Miller v. Standard Nut Margarine Co. · Helvering v. Mitchell · United States v. One Ford Coupe Automobile · Lipke v. Lederer
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * the Commissioner determined that they had been interested in the manufacture of such spirits. They deny any such interest and therefore assert that they are not liable for the tax. It may be that they did not have the interest and hence are not liable for the tax. But that issue of fact is subject to judicial determination only in a suit for refund. It cannot be adjudicated in an action to enjoin the Collector from collecting the tax.”
1 later decision quote this exact passage · from the majoritye.g. Hudson v. Crenshaw
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.