Bankers Pocahontas Coal Co. v. Burnet’s Empirical Analysis
287 U.S. 308 · 1932
Citation profile
240 federal appellate · 9 district · 6 state decisions
How this case has been cited
Cited by 433 later decisions (48 by the Supreme Court) — most recently September 2009 · most notably Morgan v. Commissioner (1940), Sunshine Anthracite Coal Co. v. Adkins (1940)
240 federal appellate · 9 district · 6 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
reviewedStrother v. Commissioner (from Fourth Circuit Court of Appeals)
Relationships
Relies on Burnet v. Harmel · Goldsmith v. United States Board of Tax Appeals · Graham v. Goodcell · Murphy Oil Co. v. Burnet
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 433 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any argument under this Rule will be confined strictly to consideration of the correct computation of the deficiency, liability, or overpayment resulting from the findings and conclusions made by the Court, and no argument will be heard upon or consideration given to the issues or matters disposed of by the Court’s findings and conclusions or to any new issues. This Rule is not to be regarded as affording an opportunity for retrial or reconsideration.”
4 later decisions quote this exact passage · from the majority“[i]t is not shown that the evidence tendered was not available to the petitioner in ample time to present it before the Board had made and filed its findings of fact and opinion”
2 later decisions quote this exact passage · from the majority““The Board has held that under the rule new issues may not be raised and urged on a hearing upon the computation. Great Northern Ry. Co. v. Commissioner, 10 B.T.A. 1347 , affirmed on other issues 8 Cir., 40 F.2d 372 . The rule was a proper exercise of the power of the Board to prescribe the practice in proceedings before it. See O’Meara v. Commissioner, 10 Cir., 34 F.2d 390 , 395; Boggs & Buhl v. Commissioner, 3 Cir., 34 F.2d 859 , 861; Metropolitan Business College v. Blair, 7 Cir., 24 F.2d 176 , 178; compare Sooy v. Commissioner, 9 Cir., 40 F.2d 634 .””
1 later decision 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.