United States v. Mitchell’s Empirical Analysis
271 U.S. 9 · 1926
Citation profile
182 federal appellate · 33 district · 32 state decisions
How this case has been cited
Cited by 404 later decisions (21 by the Supreme Court) — most recently December 2018 · most notably Eckert v. Burnet (1931), Petition of Public Nat Bank of New York (1928)
182 federal appellate · 33 district · 32 state decisions — followed in 12 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.
Relationships
Relies on United States v. Anderson · Webster v. Fall · New York Trust Co. v. Eisner · United States v. Woodward
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 404 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A]ccording to black letter law, 'a question not raised by counsel or discussed in the opinion of the court' has not 'been decided merely because it existed in the record and might have been raised and considered.'”
4 later decisions quote this exact passage · from the majority““(4) The term ‘paid,’ for the purposes of the deductions and credits under this title, means ‘paid or accrued’ or ‘paid or incurred,’ and the terms ‘paid or incurred’ and ‘paid or accrued’ shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212.” (Italics supplied.)”
2 later decisions quote this exact passage · from the majority“notwithstanding the option given taxpayers, it is the purpose of the Act to require returns that clearly refleqt taxable income.”
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.