Broadcasting Publications, Inc. v. District of Columbia’s Empirical Analysis
313 F.2d 554 · 1962
Citation profile
9 federal appellate · 1 state decisions
How this case has been cited
Cited by 11 later decisions — most recently August 1989
9 federal appellate · 1 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.
Relationships
Applies 26 U.S.C. § 167
Relies on District of Columbia v. Evening Star Newspaper Co. · District of Columbia v. Gallant Inc. · Gordon S. Carbonneau v. Robert C. Watson, Commissioner of Patents · District of Columbia v. Southern Railway Co.
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In allocating Taxpayer's income for franchise tax purposes, neither the statute nor the Regulations attempt to determine what precise percentage of the income is attributable to each separate facet of the publication process and then allocate it geographically. That is unrealistic if not impossible.”
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.