Burnet v. Logan’s Empirical Analysis
283 U.S. 404 · 1931
Citation profile
416 federal appellate · 30 district · 9 state decisions
How this case has been cited
Cited by 862 later decisions (12 by the Supreme Court) — most recently April 2017 · most notably North American Oil Consolidated v. Burnet (1932), M. E. Blatt Co. v. United States (1938)
416 federal appellate · 30 district · 9 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
reviewedthe decision below (from Second Circuit Court of Appeals)
Relationships
Relies on Lucas v. American Code Co. · Doyle v. Mitchell Bros. · Eckert v. Burnet · Burnet v. Whitehouse
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 862 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“wholly contingent upon facts and circumstances not possible to foretell with anything like fair certainty”
15 later decisions quote this exact passage · from the majority“The value was assumed . . . and its transfer was so taxed. Some valuation speculative or otherwise was necessary in order to close the estate. . . . (I)t may yield more.”
3 later decisions quote this exact passage · from the majority“We are not dealing with royalties or deductions from gross income because of depletion of mining property. Nor does the situation demand that an effort be made to place according to the best available data some approximate value upon the Contract for future payments * * * [as] probably was necessary in order to assess the mother’s estate.”
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.