Bowers v. Kerbaugh-Empire Co.’s Empirical Analysis
271 U.S. 170 · 1926
Citation profile
190 federal appellate · 10 district · 5 state decisions
How this case has been cited
Cited by 409 later decisions (38 by the Supreme Court) — most recently October 2013 · most notably Helvering v. Horst (1940), Flora v. United States (1960)
190 federal appellate · 10 district · 5 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 Eisner v. Macomber · Brushaber v. Union Pacific Railroad · Doyle v. Mitchell Bros. · United States v. Phellis · Pollock v. Farmers' Loan & Trust 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 409 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he loss [from the subsidiary's venture] was less than it would have been if marks had not declined in value; but the mere diminution of loss is not gain, profit or income.”
6 later decisions quote this exact passage · from the majority““The question for decision is whether the difference between the value of marks measured by dollars at the time of payment to the Custodian and the value when the loans were made was income.””
2 later decisions quote this exact passage · from the majority“did not result in gain from capital and labor, or from either of them, or in profit gained through the sale or conversion of capital.”
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.