De Loss v. Commissioner’s Empirical Analysis
28 F.2d 803 · 1928
Citation profile
41 federal appellate · 7 district ·
How this case has been cited
Cited by 67 later decisions (1 by the Supreme Court) — most recently October 2001 · most notably Burnet v. Thompson Oil & Gas Co. (1931), Morton v. Commissioner of Internal Revenue (1940)
41 federal appellate · 7 district ·
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 · United States v. S S White Dental Mfg Co of Pennsylvania · Miles v. Safe Deposit & Trust Co. · New York Life Insurance v. Edwards · Royal Packing Co. 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 67 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“taxes, like other human affairs, must be determined without the gift of divination.”
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.