North American Oil Consolidated v. Burnet’s Empirical Analysis
286 U.S. 417 · 1932
Citation profile
710 federal appellate · 41 district · 40 state decisions
How this case has been cited
Cited by 1,601 later decisions (51 by the Supreme Court) — most recently April 2019 · most notably Automobile Club of Mich. v. Commissioner (1957), James v. United States (1961)
710 federal appellate · 41 district · 40 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
reviewedBurnet v. North American Oil Consolidated (from Ninth Circuit Court of Appeals)
Relationships
Relies on Lucas v. American Code Co. · Burnet v. Sanford & Brooks Co. · United States v. S S White Dental Mfg Co of Pennsylvania · Burnet v. Logan
Cited together with United States v. Lewis · Healy v. Commissioner · Burnet v. Sanford & Brooks Co. · Spring City Foundry Co. v. Commissioner · United States v. Anderson
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 1,601 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he is not entitled to retain the money, and even though he may still be adjudged liable to restore its equivalent.”
91 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.