Ruston v. Commissioner’s Empirical Analysis
1952
Citation profile
18
cited by 18 later decisions
March 1962
most recently cited
4 federal appellate ·
Relationships
Relies on Burnet v. Harmel · Palmer v. Bender · Anderson v. Helvering · Lynch v. Alworth-Stephens Co. · Thomas v. Perkins
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“, as used herein, shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products. The term”
1 later decision quote this exact passage“means the gross income from mining. The term”
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.