Burnet v. Clark’s Empirical Analysis
287 U.S. 410 · 1932
Citation profile
271 federal appellate · 18 district · 10 state decisions
How this case has been cited
Cited by 635 later decisions (36 by the Supreme Court) — most recently July 2018 · most notably New Colonial Ice Co. v. Helvering (1934), Deputy v. du Pont (1940)
271 federal appellate · 18 district · 10 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 District of Columbia Circuit Court of Appeals)
Relationships
Relies on Bankers Pocahontas Coal Co. v. Commissioner · Clark 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 635 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A corporation and its stockholders are generally to be treated as separate entities”
17 later decisions quote this exact passage · from the majority““ If for any taxable year beginning after December 31, 1920, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss, the amount thereof shall be deducted from the net income of the taxpayer for the succeeding taxable year; and if such net loss is in excess of the net income for such succeeding taxable year, the amount of such excess shall be allowed as a deduction in computing the net income for the next succeeding taxable year; the deduction in all cases to be made under regulations prescribed by the Commissioner with the approval of the Secretary.””
1 later decision quote this exact passage · from the majority““Appellant accordingly was necessarily concerned with the financial conditions and difficulties which beset the business, and he was compelled by circumstances to indorse the company’s notes in order to supply it with necessary operating funds. This action was not isolated or occasional, but became part of the operation of the business, and helped to carry it on. It is true that appellant did not regularly carry on a business of indorsing notes for profit, but his in-dorsement of the company’s notes was part of the business regularly carried on for the company * Loc. cit. 1032.”
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.