Old Colony Co v. Commissioner of Internal Revenue’s Empirical Analysis
284 U.S. 552 · 1932
Citation profile
445 federal appellate · 34 district · 37 state decisions
How this case has been cited
Cited by 1,109 later decisions (80 by the Supreme Court) — most recently January 2015 · most notably Welch v. Helvering (1933), Deputy v. du Pont (1940)
445 federal appellate · 34 district · 37 state decisions — followed in 13 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
reviewedCommissioner v. Old Colony R. (from First Circuit Court of Appeals)
Relationships
Relies on Caminetti v. United States · Gould v. Gould · Poe v. Seaborn · Doyle v. Mitchell Bros.
Cited together with Deputy v. du Pont · Crane v. Commissioner · Knetsch v. United States · New Colonial Ice Co. v. Helvering · Lynch v. Alworth-Stephens Co.
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 1,109 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the amount which one has contracted to pay for the use of borrowed money.”
23 later decisions quote this exact passage · from the majority“* * * Moreover, the rules of accounting enforced upon a carrier by the Interstate Commerce Commission are not binding upon the Commissioner ; nor may he resort to the rules of that body, made for other purposes, for the determination of tax liability under the revenue acts. * * * [Id. at 562, 52 S.Ct. at 214 .]”
7 later decisions quote this exact passage · from the majority““(a) General Rule — There shall be allowed as a deduction all interest paid or accrued within the taxable year on indebtedness.””
6 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.