Crossett Timber & Development Co. v. Commissioner’s Empirical Analysis
1934
Citation profile
How this case has been cited
Cited by 4 later decisions — most recently January 1969
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.
Relationships
Relies on Burnet v. Harmel · Palmer v. Bender · Bankers Pocahontas Coal Co. v. Burnet · Murphy Oil Co. v. Burnet · Consolidated Asphalt 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It was demanded and paid, not for the right to enter upon and drill the lands, but as a penalty for failure to do so; it was not income from the property, nor “ income derived from the extraction of the oil ” or gas from the property (Palmer v. Bender, 287 U. S. 551 ), but was in. the nature of damages for the lessee’s breach of contract in failing to exploit the property. The taxing statute makes no provision for the deduction in such cases of allowances for depletion, and we sustain the respondent’s refusal to permit a deduction.”
1 later decision quote this exact passage
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.