Birmingham v. Loetscher Co.’s Empirical Analysis
188 F.2d 78 · 1951
Citation profile
26
cited by 26 later decisions
March 1968
most recently cited
19 federal appellate ·
Relationships
Applies 26 U.S.C. § 501 · 26 U.S.C. § 505
Relies on Commissioner v. Clarion Oil Co. · Aramo-Stiftung v. Commissioner · Azzolini v. Watkins
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“taxes paid or accrued during the taxable year.”
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.