R. H. Oswald Co. v. Commissioner’s Empirical Analysis
1950
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently June 1985
9 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
Applies 26 U.S.C. § 23
Relies on Dayton Power & Light Co. v. Public Utilities Commission · Mayson Mfg. Co. v. Commissioner · In re G. L. Miller & Co. · Fox River Paper Corp. v. United States · Beck 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In considering the testimony of expert witnesses as to the value of gas leases, this Court through Mr. Justice Cardozo has said: “If they have any probative effect, it is that of expressions of opinion by men familiar with the gas business and its opportunities for profit. But plainly opinions thus offered, even if entitled to some weight, have no such conclusive force that there is error in law in refusing to follow them. This is true of opinion evidence generally, whether addressed to a jury or to a judge or to a statutory board.” [Citing cases]”
1 later decision 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.