Burnet v. Sanford & Brooks Co.’s Empirical Analysis
282 U.S. 359 · 1931
Citation profile
556 federal appellate · 29 district · 21 state decisions
How this case has been cited
Cited by 1,258 later decisions (99 by the Supreme Court) — most recently July 2018 · most notably Dobson v. Commissioner (1943), North American Oil Consolidated v. Burnet (1932)
556 federal appellate · 29 district · 21 state decisions — followed in 10 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.
Appellate journey
reviewedSanford & Brooks Co. v. Commissioner (from Fourth Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · United States v. Anderson · Doyle v. Mitchell Bros. · Pollock v. Farmers' Loan & Trust Co.
Cited together with North American Oil Consolidated v. Burnet · Security Flour Mills Co. v. Commissioner · Lucas v. American Code Co. · United States v. Lewis · Reynolds v. Cooper
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 1,258 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is the essence of any system of taxation that it should produce revenue ascertainable, and payable to the government, at regular intervals. Only by such a system is it practicable to produce a regular flow of income and apply methods of accounting, assessment, and collection capable of practical operation.”
26 later decisions 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.