Burnet v. Commonwealth Improvement Co.’s Empirical Analysis
287 U.S. 415 · 1932
Citation profile
294 federal appellate · 15 district · 15 state decisions
How this case has been cited
Cited by 591 later decisions (36 by the Supreme Court) — most recently September 2015 · most notably New Colonial Ice Co. v. Helvering (1934), Moline Properties, Inc. v. Commissioner (1943)
294 federal appellate · 15 district · 15 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
reviewedCommonwealth Improvement Co. v. Commissioner (from Third Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · Cannon Mfg Co v. Cudahy Packing Co · United States v. Phellis · Southern Pac Co v. Lowe
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 591 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`The fact is that petitioner [corporate taxpayer] did have a separate legal existence with privileges and obligations entirely separate from those of its stockholders.'”
5 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.