Bird v. United States’s Empirical Analysis
241 F.2d 516 · 1957
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently March 1996
15 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 · 26 U.S.C. § 23 · 26 U.S.C. § 41 · 26 U.S.C. § 42 · 26 U.S.C. § 43
Relies on Hormel v. Helvering · Security Flour Mills Co. v. Commissioner · Klein v. United States · Burnet v. Porter · Robinson v. Belt
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“exempt from taxation under this chapter,”
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.