West v. Commissioner’s Empirical Analysis
150 F.2d 723 · 1945
Citation profile
31 federal appellate · 1 district ·
How this case has been cited
Cited by 48 later decisions (1 by the Supreme Court) — most recently June 1972 · most notably Benton v. Commissioner (1952), Albritton v. Commissioner (1957)
31 federal appellate · 1 district ·
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 Hormel v. Helvering · Burnet v. Harmel · Morgan v. Commissioner · Dobson v. Commissioner · Palmer v. Bender
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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In other words, the fact that the instruments of transfer passed only a fractional mineral interest, retaining the remaining portion thereof is not controlling in determining the legal relationship created between the parties. It must also be considered that the properties conveyed were in part actual and in part probable producers of oil; that the transferee was engaged in the oil business, and was interested in the properties only for the purpose of developing the minerals; that one of the objects of the transferors was to secure full development of the minerals; that the transferee was contractually obligated to develop; and that the transferors, though securing to themselves so valuable a covenant, were chargeable with no part of the costs thereof.”
1 later decision quote this exact passage · from the majoritye.g. Campbell v. Fasken“The purpose of the transaction was the production of oil; and, to that end, the Wests retained the legal title to an undivided interest in the oil in place and contemporaneously stipulated for an income-producing operation `resembling a manufacturing business carried on by the use of the soil.'”
1 later decision quote this exact passage · from the majoritye.g. Campbell v. Fasken“We must look not only to the language employed in [the] instruments, but to the circumstances surrounding the parties when the instruments were executed”
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.