170 F. Supp. 953 - Burt v. United States’s Empirical Analysis
1959
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently June 1971
10 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 Commissioner v. Southwest Exploration Co. · Helvering v. Mountain Producers Corp. · Lake Superior Consolidated Iron Mines v. Lord · State v. Evans · Lake Superior Consol Iron Mines v. Lord
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * We conclude the royalty tax to be a tax on the right, title, and interest in ore lands of the owner thereof who has granted another the right to mine the ore for a stipulated consideration, payable at certain times during a period of years. “ * * * In the absence of the covenant, the tax would, no doubt, have to be paid by the lessor to protect his title to the land. The intent of the lawmakers was to lay the burden of this tax upon the interest and estate of the one who granted permissions to mine. (Emphasis added) 215 N.W. at 71-72 .”
2 later decisions quote this exact passage
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.