Commissioner of Internal Revenue v. South Texas Lumber Co’s Empirical Analysis
333 U.S. 496 · 1948
Citation profile
999 federal appellate · 76 district · 27 state decisions
How this case has been cited
Cited by 2,076 later decisions (42 by the Supreme Court) — most recently October 2018 · most notably United States v. Cartwright (1973), Bingler v. Johnson (1969)
999 federal appellate · 76 district · 27 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 of Internal Revenue v. Shenandoah Co. (from Fifth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 112
Relies on United States v. Anderson · Fawcus Mach Co v. United States · Commissioner of Internal Revenue v. Wheeler · Burnet v. S. & L. Building Corp.
Cited together with United States v. Correll · Fawcus Mach Co v. United States · Bingler v. Johnson · Commissioner of Internal Revenue v. Portland Cement Company of Utah · National Muffler Dealers Assn., Inc. v. United States
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 2,076 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“must be sustained unless unreasonable and plainly inconsistent with the revenue statutes.”
86 later decisions quote this exact passage · from the majority““The installment basis of reporting was enacted, as shown by its history, to relieve taxpayers who adopted it from having to pay an income tax in the year of sale based on the full amount of anticipated profits when in fact they had received in cash only a small portion of the sales price. Another reason was the difficult and time-consuming effort of appraising the uncertain market value of installment obligations.””
12 later decisions quote this exact passage · from the majority“a corporation computing income on the installment basis as provided in section 44 shall, with respect to the installment transactions, compute earnings and profits on such basis.”
3 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.