Edwards v. Keith’s Empirical Analysis
231 F. 110 · 1916
Citation profile
9 federal appellate · 6 district ·
How this case has been cited
Cited by 25 later decisions (3 by the Supreme Court) — most recently July 2009 · most notably Towne v. Eisner (1918), United States v. Safety Car Heating & Lighting Co. (1936)
9 federal appellate · 6 district ·
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 In re Wright · Edwards v. Keith · In re Wright
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““But no instructions of the Treasury Department can enlarge the scope of this statute, so as to impose the income tax upon unpaid charges for services rendered and which, for aught any one can tell, may never be paid.””
1 later decision quote this exact passage · from the majority““The statute does not provide that the ‘personal services,’ compensation for which is to be considered ineome, must be rendered in the same year in which the compensation is received.””
1 later decision quote this exact passage · from the majority“income arising or accruing from all sources.”
1 later decision quote this exact passage · from the majoritye.g. Towne v. Eisner
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.