Jones v. Taunah’s Empirical Analysis
186 F.2d 445 · 1951
Citation profile
9 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 17 later decisions (1 by the Supreme Court) — most recently September 2005
9 federal appellate · 1 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
Applies 25 U.S.C. § 331 (White Earth Reservation Land Settlement Act of 1985) · 26 U.S.C. § 11
Relies on Board of Com'rs of Jackson County Kan v. United States · United States v. Rickert · Choteau v. Burnet · United States Trust Co. v. Helvering · Oklahoma Tax Comm'n v. United States
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.
“For the reasons indicated I would hold that the royalties derived from leases on the original allotments are not subject to Federal income tax, but that interest earned by investment of royalty funds, agricultural income and royalty income from inherited lands are subject to Federal income tax.”
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.