Douglas v. Commissioner’s Empirical Analysis
322 U.S. 275 · 1944
Citation profile
56 federal appellate · 3 district · 5 state decisions
How this case has been cited
Cited by 116 later decisions (11 by the Supreme Court) — most recently January 1998 · most notably Bingham's Trust v. Commissioner of Internal Revenue (1945), Commissioner v. Engle (1984)
56 federal appellate · 3 district · 5 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
reviewedDouglas v. Commissioner (from Eighth Circuit Court of Appeals)
Relationships
Relies on Burnet v. Harmel · Higgins v. Smith · Dobson v. Commissioner · Burnet v. Sanford & Brooks Co. · Sanford's Estate v. Commissioner of Internal Revenue
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 116 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“obviously could not foresee the multifarious circumstances which would involve questions of depletion, it delegated to the Commissioner the duty of making the regulations.”
3 later decisions quote this exact passage · from the majority“according to the peculiar conditions in each case * * * under regulations prescribed by the Secretary * * *.”
1 later decision quote this exact passage · from the dissent“according to the peculiar conditions in each case.”
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.