Boman v. Commissioner’s Empirical Analysis
1956
Citation profile
4
cited by 4 later decisions
January 1957
most recently cited
3 federal appellate ·
Relationships
Relies on C. F. Mueller Co. v. Commissioner · C. F. Mueller Co. v. Commissioner · Lesavoy Foundation v. Commissioner · Ohio Furnace Co. v. Commissioner · Crellin v. Commissioner
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * However, the Commissioner does not contend that the rent for the equipment or the original rent for the building were inadequate but he calls attention, as some evidence of intent, to the inadequate rent charged for the use of the parking areas late in 1949 and to the fact that no additional rent was charged in later years for the air conditioning, installed at substantial cost.””
2 later decisions quote this exact passage““The provisions of the charter of Foundation are quite adequate for a charitable corporation but they, alone, are not determinative of the issue here. * * * ””
2 later decisions 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.