Commissioner v. Newman’s Empirical Analysis
159 F.2d 848 · 1947
Citation profile
18 federal appellate · 1 district · 10 state decisions
How this case has been cited
Cited by 61 later decisions (4 by the Supreme Court) — most recently December 2018 · most notably United States v. Thompson/Center Arms Co. (1992), Commissioner v. First Security Bank of Utah, N. A. (1972)
18 federal appellate · 1 district · 10 state decisions
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 Corliss v. Bowers · Commissioner of Internal Revenue v. Holmes' Estate · Sweeney v. . Warren · Richardson v. Commissioner · Manion v. Peoples Bank of Johnstown
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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]here is nothing sinister in so arranging one's affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands.”
16 later decisions 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.