Industrial Addition Ass'n v. Commissioner’s Empirical Analysis
323 U.S. 310 · 1945
Citation profile
61 federal appellate · 38 state decisions
How this case has been cited
Cited by 183 later decisions (7 by the Supreme Court) — most recently July 2024 · most notably Mississippi Pub Corporation v. Murphree (1946), Gosa v. Mayden (1973)
61 federal appellate · 38 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
reviewedIndustrial Addition Ass'n v. Commissioner (from Sixth Circuit Court of Appeals)
Relationships
Relies on Neirbo Co. v. Bethlehem Shipbuilding Corp. · General Inv Co v. Lake Shore & M S Ry Co · Freeman v. Bee Machine Co. · General Electric Co. v. Marvel Rare Metals Co. · Commercial Casualty Ins Co v. Consolidated Stone 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 183 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]ant of jurisdiction ... may not be cured by consent of the parties.”
9 later decisions quote this exact passage · from the majority“(1) In General. Except as otherwise provided in paragraphs (2) and (3), such decisions may be reviewed by the United States Court of Appeals for the circuit in which it is located. (a) in the case of petitioner seeking redetermination of tax liability other than a corporation, the legal residence of the petitioner .... If for any reason no subparagraph of the preceding sentence applies, than [sic] such decisions may be reviewed by the Court of Appeals for the District of Columbia. For purposes of this paragraph, the legal residence, principal place of business, or principal office or agency referred to herein shall be determined as of the time the petition seeking redetermination of tax liability was filed with the Tax Court or as of the time the petition seeking redetermination seeking a declaratory decision under Section 7428, 7476 or 7477 was filed with the tax court. (2) By Agreement. Notwithstanding the provisions of paragraph (1), such decisions may be reviewed by any United States Court of Appeals which may be designated by the Secretary and the taxpayer by stipulation in writing.”
2 later decisions quote this exact passage · from the majority““The right to have a cause heard in the-court of the proper venue may be lost unless seasonably asserted; and in that event,, the court of trial having jurisdiction but not the proper venue may render a judgment binding on' the parties.”
1 later decision quote this exact passage · from the majoritye.g. Heron v. Gaylor
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.