Barker v. Commissioner’s Empirical Analysis
1928
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently December 2015
4 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 McDonnell 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The payments were not income to deceased [lessor] when received any more than borrowed money is income when received. Id. at 567 . * * * * * * We are of the opinion that this money was paid to deceased [lessor] as security in the nature of a cash bond, and that the respondent erred in including it as income in the years received. Id. at 568 .”
1 later decision quote this exact passage“He might have refused to permit the investigation without notice in writing [from the IRS], but not having done so the protection afforded by the statute will be deemed to have been waived.”
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.