Kirby Petro Eum Co v. Commissioner of Internal Revenue’s Empirical Analysis
326 U.S. 599 · 1946
Citation profile
158 federal appellate · 9 district · 3 state decisions
How this case has been cited
Cited by 312 later decisions (18 by the Supreme Court) — most recently August 2022 · most notably Commissioner v. Brown (1965), Commissioner v. Southwest Exploration Co. (1956)
158 federal appellate · 9 district · 3 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
reviewedCommissioner v. Kirby Petroleum Co. (from Fifth Circuit Court of Appeals)
Relationships
Relies on Burnet v. Harmel · Palmer v. Bender · Anderson v. Helvering · Thomas v. Perkins
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 312 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * that only a taxpayer with an economic interest in the assets,”
10 later decisions quote this exact passage · from the majority““In our view, the 'net profit’ payments in these cases flow directly from the taxpayers’ economic interest in the oil and partake of the quality of rent rather than of a sale price. Therefore, the capital investment of the lessors is reduced by the extraction of the oil and the lessors should have depletion.””
6 later decisions quote this exact passage · from the majority“Economic interest does not mean title to the oil in place but the possibility of profit from that economic interest dependent solely upon the extraction and sale of the oil.”
6 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.