Clinton Co. v. Commissioner’s Empirical Analysis
159 F.2d 102 · 1946
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently April 1982
13 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 Botany Worsted Mills v. United States · John Kelley Co. v. Commissioner · Wilmington Trust Co. v. Helvering · E. Wagner & Son, Inc. v. Commissioner · Atlas Plaster & Fuel Co. 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The Tax Court `must necessarily exercise its own judgment and discretion, — reasonable allowance [s], cannot be ascertained with mathematical precision.' Atlas Plaster & Fuel Co. v. Commissioner, 6 Cir., 55 F.2d 802, 804; Tumwater Lumber Mills Co. v. Commissioner, 9 Cir., 65 F.2d 675. * * *”
1 later decision quote this exact passage · from the majority“would ordinarily be paid for like services by like enterprises under like circumstances.”
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.