Heiner v. Beatty’s Empirical Analysis
17 F.2d 743 · 1927
Citation profile
7 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently February 1958
7 federal appellate · 4 district · 1 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 Irwin v. Gavit · Beatty v. Heiner
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Moreover, the Supreme Court in construing a will, not unlike the one here in issue, in respect to liability for taxes, found its members not all of one mind; yet, we are constrained by the reasoning, illustrations and inevitable inferences found in the opinion of that court, as well as by its judgment, in Irwin v. Govit, 268 U.S. 161 , 165-169, 45 S.Ct., 475 , 69 L.Ed., 897 , to hold that the moneys which came in to John W. Beatty, being income produced from a capital sum created specifically to produce it, was income within the meaning of the Revenue Act of 1918 and that his payment of the tax thereon assessed, being proper, cannot be recovered in this suit.”
1 later decision quote this exact passage · from the majoritye.g. Sanborn v. McCanless“to produce by the clear net interest and income,”
1 later decision quote this exact passage · from the majoritye.g. Sanborn v. McCanless
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.