Newburger v. Commissioner’s Empirical Analysis
1949
Citation profile
6
cited by 6 later decisions
October 1967
most recently cited
Relationships
Relies on Southern California Edison Company v. Railroad Commission of State of California · Davis 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The petitioner and his associates acquired a going business to which they Wisre not theretofore entitled. The evidence does not show error on the part of the Commissioner. Cf. Home Trust Co. v. Commissioner, 65 Fed. (2d) 532; Newark Milk & Cream Co. v. Commissioner, 34 Fed. (2d) 854.”
1 later decision quote this exact passage“drove the best bargain they could in disposing of their interests in the going business of the Philadelphia offices.”
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.