United States v. Boston Insurance’s Empirical Analysis
269 U.S. 197 · 1925
Citation profile
20 federal appellate · 2 state decisions
How this case has been cited
Cited by 88 later decisions (17 by the Supreme Court) — most recently April 1977 · most notably Brown v. Helvering (1934), Helvering v. Inter-Mountain Life Insurance (1935)
20 federal appellate · 2 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.
Relationships
Relies on Maryland Casualty Co. v. United States · William McCoach v. Insurance Company of North America
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 88 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“by state statute or officer. We there distinctly ruled that the”
3 later decisions quote this exact passage · from the majority“■ “Such net income shall be ascertained by deducting from the gross amount of the income of such . . insurance company, received within the year from all sources, (first) all the- ordinary, ¿nd necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use. or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation by use, wear and tear of property, if any; . . , and. in case of insurance companies the net addition, if any, required by law to 'be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts: Provided, That . . . life insurance companies shall not include as income in any year such portion of any actual premium received ■ from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year. . .”
1 later decision quote this exact passage · from the majority“There a fire and marine insurance company sought to recover the tax assessed upon the addition during the year to “ reserve funds ” held against accrued but unpaid losses. (Italics ours.)”
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.