Angelus Milling Co. v. Commissioner’s Empirical Analysis
325 U.S. 293 · 1945
Citation profile
209 federal appellate · 33 district · 8 state decisions
How this case has been cited
Cited by 549 later decisions (1 by the Supreme Court) — most recently October 2024 · most notably Bingham's Trust v. Commissioner of Internal Revenue (1945), In Re First Federal Savings And Loan Association Of Durham (1988)
209 federal appellate · 33 district · 8 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
reviewedAngelus Milling Co. v. Nunan (from Second Circuit Court of Appeals)
Relationships
Relies on United States v. Butler · United States v. Memphis Cotton Oil Co. · Tucker v. Alexander · Commissioner of Internal Revenue v. Lane-Wells 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 549 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Even tax administration does not as a matter of principle preclude considerations of fairness.”
35 later decisions quote this exact passage · from the majority“[E]xplicit statutory requirements ... are beyond the dispensing power of Treasury officials.”
4 later decisions quote this exact passage · from the majority“A motion to dismiss, because of a fatal defect in the claim, was denied by the [Processing Tax] Board, but the Commissioner in his answer stood on his ground that the Board was without jurisdiction to entertain the proceedings. At this stage in the litigation Congress abolished the Processing Tax Board of Review and transferred its jurisdiction to the present Tax Court. That Court granted the Commissioner’s renewed motion to dismiss * * *”
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.