Burnet v. Aluminum Goods Mfg Co’s Empirical Analysis
287 U.S. 544 · 1933
Citation profile
74 federal appellate ·
How this case has been cited
Cited by 139 later decisions (19 by the Supreme Court) — most recently June 1982 · most notably Old Mission Portland Cement Co. v. Helvering (1934), Asarco Incorporated v. Idaho State Tax Commission (1982)
74 federal appellate ·
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
reviewedAluminum Goods Mfg. Co. v. Commissioner (from Seventh Circuit Court of Appeals)
Relationships
Relies on Handy & Harman v. Burnet · Gould Coupler Co. v. Commissioner · Autosales Corp. v. Commissioner · Aluminum Goods Mfg. Co. v. Commissioner
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 139 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The loss was a real one, suffered by respondent as a separate corporate entity, and it was equally a loss suffered by the single business carried on by the two corporations during the period of their affiliation, ultimately reflected in the 1917 loss of capital invested in that business.””
1 later decision quote this exact passage · from the majority““Such, we think, is the effect of the method adopted by the Commissioner.””
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.