Burnet v. Houston’s Empirical Analysis
283 U.S. 223 · 1931
Citation profile
445 federal appellate · 17 district · 13 state decisions
How this case has been cited
Cited by 904 later decisions (16 by the Supreme Court) — most recently August 2020 · most notably Helvering v. Taylor (1935), Boehm v. Commissioner (1945)
445 federal appellate · 17 district · 13 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
reviewedHouston v. Commissioner (from Third Circuit Court of Appeals)
Relationships
Relies on United States v. Anderson · Reinecke v. Spalding · Gonzalez v. Roman Catholic Archbishop · Heiner v. Tindle
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 904 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The impossibility of proving a material fact upon which the right to relief depends, simply leaves the claimant upon whom the burden rests with an unenforceable claim, a misfortune to be borne by him, as it must be borne in other cases, as the result of a failure of proof.”
7 later decisions quote this exact passage · from the majority““§ 165. Losses “(a) General rule. — There shall be allowed as a deduction any loss sustained during the taxable year and not compensated for by insurance or otherwise. “(b) Amount of deduction. — For purposes of subsection (a), the basis for determining the amount of the deduction for any loss shall be the adjusted basis provided iu section 1011 for de termining the loss from the sale or other disposition of property. “(c) Limitation on losses of individuals. — In the case of an individual, the deduction under subsection (a) shall be limited to — “ (1) losses incurred in a trade or business.””
6 later decisions quote this exact passage · from the majority“§ 23. Deductions from gross income. "In computing net income there shall be allowed as deductions: "(a) [As amended by Sec. 121(a), Revenue Act of 1942, c. 619, 56 Stat. 798] Expenses. — "(1) Trade or business expenses. — "(A) In general. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; * * * * * * * * "(2) Non-trade or non-business expenses. — In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income. * * *.”
2 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.