Von Baumbach v. Sargent Land Co.’s Empirical Analysis
242 U.S. 503 · 1917
Citation profile
230 federal appellate · 103 district · 88 state decisions
How this case has been cited
Cited by 631 later decisions (47 by the Supreme Court) — most recently December 1986 · most notably Burnet v. Harmel (1932), Doyle v. Mitchell Bros. (1918)
230 federal appellate · 103 district · 88 state decisions — followed in 21 states
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.
Appellate journey
reviewedVon Baumbach v. Sargent Land Co. (from Eighth Circuit Court of Appeals)
Relationships
Relies on Flint v. Stone Tracy Co. · Pollock v. Farmers' Loan & Trust Co. · United States v. Emery, Bird, Thayer Realty Co. · Kuhn v. Fairmont Coal Co.
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 631 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is evident, from what this court has said in dealing with the former cases, that the decision in each instance must depend upon the particular facts before the court. The fair test to be derived from a consideration of all' of them is between a corporation which has reduced its activities to the owning and holding of property and the distribution of its avails and doing only the acts necessary to continue that status, and one which is still active and is maintaining its organization for the purpose of continued efforts in the pursuit of profit and gain and such activities as are essential to those purposes.” Day, J., at page 514 ( 37 S. Ct. 204 ).”
14 later decisions quote this exact passage · from the majority““This court adopted with approval the definition, judicially approved in other cases, which included within the comprehensive term ‘business’ ‘that which occupies the time, attention, and labor of men for the purpose of a livelihood or profit.’ ””
6 later decisions quote this exact passage · from the majority““We do not think Congress intended to cover the necessary depreciation of a mine by exhaustion of the ores in determining the income to be assessed under the statute by including such exhaustion within the allowance made for depreciation.””
6 later decisions quote this exact passage · from the majority
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.