Boehm v. Commissioner’s Empirical Analysis
146 F.2d 553 · 1945
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 30 later decisions (2 by the Supreme Court) — most recently December 2006 · most notably Boehm v. Commissioner (1945), Joblove v. Barr Labs. Inc. (2005)
14 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.
Appellate journey
Relationships
Relies on Dobson v. Commissioner · Mahler v. Commissioner · Olds & Whipple, Inc. v. Commissioner · Squier v. Commissioner · Young 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]here was no evidence in the stipulation of the merits of the suit, the probability of recovery or any assurance of collection of an amount sufficient to pay the creditors' claim ... and to provide a sufficient surplus for stockholders.”
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.