Walsh v. Brewster’s Empirical Analysis
255 U.S. 536 · 1921
Citation profile
35 federal appellate · 3 district · 12 state decisions
How this case has been cited
Cited by 116 later decisions (27 by the Supreme Court) — most recently May 2014 · most notably Willcuts v. Bunn (1931), Bowers v. Kerbaugh-Empire Co. (1926)
35 federal appellate · 3 district · 12 state decisions
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
reviewedBrewster v. Walsh
Relationships
Relies on Eisner v. Macomber · Towne v. Eisner · Merchants' Loan & Trust Co. v. Smietanka · Goodrich v. Edwards · Hays v. Gauley Mountain 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 116 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“since 'the gain of the taxpayer was only the difference between his investment of $231,300 and the amount realized by the sale, $276,150,”
1 later decision quote this exact passage · from the majority“the owner of the stock did not realize any gain on his original investment by the sale in 1916.”
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.