Doyle v. Mitchell Bros.’s Empirical Analysis
247 U.S. 179 · 1918
Citation profile
287 federal appellate · 69 district · 72 state decisions
How this case has been cited
Cited by 896 later decisions (78 by the Supreme Court) — most recently October 2019 · most notably Commissioner of Internal Revenue v. Glenshaw Glass Company (1955), Eisner v. Macomber (1920)
287 federal appellate · 69 district · 72 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
reviewedDoyle v. Mitchell Bros. (from Sixth Circuit Court of Appeals)
Relationships
Relies on Flint v. Stone Tracy Co. · Von Baumbach v. Sargent Land Co. · Stratton's Independence, Ltd. v. Howbert · McCoach v. Minehill & Schuylkill Haven Railroad
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 896 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'as gain derived from capital, from labor, or from both combined,' provided it be understood to include profit gained through a sale or conversion of capital assets....”
17 later decisions quote this exact passage · from the majority““Their increased value since purchase, as that value stood on December 31, 1908, was not in any proper sense the result of the operation and management of the business or property of the corporation while the act was in force. Nor is the result altered by the mere fact that the increment of value had not been entered upon plaintiff’s books of account. Such books are no more than evidential, being neither indispensable nor conclusive. The decision must rest upon the actual facts, which in the present case are not in dispute.””
3 later decisions quote this exact passage · from the majority““(a) In the case of a corporation, joint-stock company or association, or insurance company, organized in the United States, such net income shall be ascertained by deducting from the gross amount of its income received within the year from all sources. * * * “Second. All losses actually sustained and charged off within the year and not compen-stated by- insurance or otherwise,( including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade.””
1 later decision 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.