Reynolds v. Boos’s Empirical Analysis
188 F.2d 322 · 1951
Citation profile
20 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently March 1994 · most notably Putoma Corp. v. Commissioner (1979), Putoma Corp. v. Commissioner (1976)
20 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. § 22
Relies on Dobson v. Commissioner · Bartels v. Birmingham · Helvering v. American Dental Co. · Helvering v. Jane Holding Corp. · Hart-Bartlett-Sturtevant Grain Co. 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Supreme Court specifically said in Dobson v. Commissioner of I. R., 320 U.S. 489 , 506, 64 S.Ct. 239, 249, 88 L.Ed. 248,”
3 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.