United States v. Boston & Maine Railroad’s Empirical Analysis
279 U.S. 732 · 1929
Citation profile
112 federal appellate · 12 district · 16 state decisions
How this case has been cited
Cited by 271 later decisions (24 by the Supreme Court) — most recently October 1998 · most notably Commissioner of Internal Revenue v. Jacobson (1949), Douglas v. Willcuts (1935)
112 federal appellate · 12 district · 16 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
reviewedWest End St. Ry. Co. v. Malley (from First Circuit Court of Appeals)
Relationships
Relies on Old Colony Trust Co. v. Commissioner · West End St. Ry. Co. v. Malley
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 271 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Taxes paid by a tenant to or for a landlord for business property are additional rent and constitute a deductible item to the tenant and taxable income to the landlord, * * *.”
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.