Bartels v. Birmingham’s Empirical Analysis
332 U.S. 126 · 1947
Citation profile
385 federal appellate · 78 district · 72 state decisions
How this case has been cited
Cited by 930 later decisions (20 by the Supreme Court) — most recently November 2017 · most notably Community for Creative Non-Violence v. Reid (1989), Commissioner of Internal Revenue v. E Schleier B (1995)
385 federal appellate · 78 district · 72 state decisions — followed in 20 states
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
reviewedBirmingham v. Bartels (from Eighth Circuit Court of Appeals)
Relationships
Relies on New Colonial Ice Co. v. Helvering · Moline Properties, Inc. v. Commissioner · Higgins v. Smith · United States v. Silk · Interstate Transit Lines 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 930 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the application of social legislation employees are those who as a matter of economic reality are dependent upon the business to which they render service.”
34 later decisions quote this exact passage · from the majority“employer shall at all times have complete control of the services which the employees will render....”
2 later decisions quote this exact passage · from the majority““ * * * The argument of respondents [the Commissioner] to support the administrative interpretation of the regulations is that the Government may accept the voluntary contractual arrangements of the amusement operators and entertainers to shift the tax burden from the band leaders to the operators. Cases are cited to support this position. All of these cases, however, involve the problem of corporate or association entity. They are not pertinent upon the question of contracts to shift tax liability from one taxpayer to another wholly distinct and disconnected corporation or individual. We do not think that such a contractual shift authorizes the Commissioner to collect taxes from one not covered by the taxing statute." 332 U.S. at 131-132 , 67 S.Ct. at 1550 . (Emphasis added.)”
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.