Andrews v. Commissioner’s Empirical Analysis
135 F.2d 314 · 1943
Citation profile
26 federal appellate ·
How this case has been cited
Cited by 41 later decisions (1 by the Supreme Court) — most recently September 1987 · most notably Wichita Terminal Elevator Co. v. Commissioner (1947), Estate of Gilford v. Commissioner (1987)
26 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 Welch v. Helvering · Helvering v. Taylor · Wickwire v. Reinecke · Reinecke v. Spalding · United States v. Forness
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`Value' is not a single purpose word. Men have all but driven themselves mad in an effort to definitize its meaning. The problem arises in its most perplexing form when, as here, property has not in fact been sold and an effort is made to ascertain what it would have fetched if it had been sold. The answer is obviously a guess.”
1 later decision quote this exact passage · from the majority“almost always involves a conjecture, a guess, a prediction, a prophecy.'”
1 later decision quote this exact passage · from the majority
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.