Palmer v. Bender’s Empirical Analysis
287 U.S. 551 · 1933
Citation profile
497 federal appellate · 20 district · 13 state decisions
How this case has been cited
Cited by 1,067 later decisions (85 by the Supreme Court) — most recently August 2022 · most notably Morgan v. Commissioner (1940), Commissioner v. Brown (1965)
497 federal appellate · 20 district · 13 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
reviewedPalmer v. Bender (from Fifth Circuit Court of Appeals)
Relationships
Relies on Burnet v. Harmel · Lynch v. Alworth-Stephens Co. · Bankers Pocahontas Coal Co. v. Burnet · Murphy Oil Co. v. Burnet
Cited together with Commissioner v. Southwest Exploration Co. · Burnet v. Harmel · Anderson v. Helvering · Thomas v. Perkins · Burton-Sutton Oil 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 1,067 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has acquired, by investment, any interest in the oil in place, and secures, by any form of legal relationship, income derived from the extraction of the oil, to which he must look for a return of his capital.”
65 later decisions quote this exact passage · from the majority“* * * The allowance to the taxpayer is not restricted by the words of the statute to eases of any particular class or to any special form of legal interest in the oil well. * * *”
2 later decisions quote this exact passage · from the majority“sell, assign, set over, transfer and deliver”
2 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.