Commissioner of Internal Revenue v. Lane-Wells Co’s Empirical Analysis
321 U.S. 219 · 1944
Citation profile
168 federal appellate · 9 district · 17 state decisions
How this case has been cited
Cited by 476 later decisions (16 by the Supreme Court) — most recently May 2022 · most notably United States v. Boyle (1985), Automobile Club of Mich. v. Commissioner (1957)
168 federal appellate · 9 district · 17 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
reviewedLane-Wells Co. v. Commissioner (from Ninth Circuit Court of Appeals)
Relationships
Relies on Dobson v. Commissioner · Germantown Trust Co. v. Commissioner · Pulfer v. Commissioner · Lane-Wells 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 476 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“did not show the facts on which liability would be predicated”
22 later decisions quote this exact passage · from the majority“contained all of the data from which a tax could be computed and assessed”
3 later decisions quote this exact passage · from the majority“due to reasonable cause and not due to willful neglect”
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.