Titus v. Commissioner’s Empirical Analysis
1935
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently April 1967
2 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.
Relationships
Relies on Old Farmers Oil Co. v. Commissioner · Ramsey v. Helvering · Krause v. United States · Schock v. Commissioner · Ramsey 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The evidence in the instant case discloses that only a very small percentage of wells are drilled under ‘turnkey’ contracts, that there is not any uniform coiti- tract with respect to ‘turnkey drilling’, but that ordinarily ‘turnkey’ contracts mean those under which the drilling contractor is to drill and complete a well not to exceed a specified depth, the contractor furnishing everything, and for which he is to receive a specified amount of money.””
1 later decision quote this exact passage“completed well, with equipment furnished by the contracting driller, in place and ready for production.”
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.