Butler v. Commissioner’s Empirical Analysis
1930
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 31 later decisions (1 by the Supreme Court) — most recently April 1989 · most notably Helvering v. Union Pacific Railroad (1934), Mitchell v. Commissioner (1935)
1 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 Metcalf & Eddy v. Mitchell · Weiss v. Wiener · Lovejoy v. Commissioner · Sherman v. United States · Cowell 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As pointed out hereinbefore, the lessee under a 99-year lease renewable forever, does not receive title to the property covered by the lease. Here, the petitioner became the lessee of the Spring and Water Street property and thereafter subleased the same. Any amount which he received under such .sublease was income to him when received.”
1 later decision quote this exact passage“that a lessee under a 99-year lease, renewable forever, does not, by virtue of the execution of the lease, acquire any ownership of the property which is the subject of the lease, despite the fact that such leases are treated locally as in many respects like conveyances of the fee.”
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.