Burnet v. S. & L. Building Corp.’s Empirical Analysis
288 U.S. 406 · 1933
Citation profile
53 federal appellate · 4 district · 6 state decisions
How this case has been cited
Cited by 132 later decisions (1 by the Supreme Court) — most recently May 2001 · most notably Commissioner of Internal Revenue v. South Texas Lumber Co (1948), Enoch v. Commissioner (1972)
53 federal appellate · 4 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
reviewedthe decision below (from Second Circuit Court of Appeals)
Relationships
Relies on Dalriada Realty Co. v. Commissioner · Metropolitan Properties Corp. v. Commissioner · Pacheco Creek Orchard Co. v. Commissioner · Watson 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 132 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““As used in this subdivision the term ‘initial payments’ means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.””
2 later decisions quote this exact passage · from the majority“Installment sales of real estate encumbered by liens give rise to many complications wbicb Congress could not readily foresee. Accordingly, it entrusted to the Commissioner wide discretion in respect of details. And considering the practical requirements of the taxing system, we think the regulations now challenged constitute a fair attempt to effectuate the legislative intent. They are within the broad discretion granted to the Commissioner and violate no definite provision of the statute.”
1 later decision quote this exact passage · from the majority““Prior to the act of 1926, the Revenue Acts definitely recognized only two bases for tax returns; cash and accrual. Where sales were upon the installment plan, application of either of these bases led to hardship * * *. The new plan was optional; taxpayers were allowed to elect whether to make returns under the regulations upon the new basis or upon one of the old bases.””
1 later decision quote this exact passage · from the majoritye.g. Adams v. Burts
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.