Boehm v. Commissioner’s Empirical Analysis
1937
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 53 later decisions — most recently April 1985 · most notably Henry v. Commissioner (1961), Sutter v. Commissioner (1953)
1 federal appellate ·
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.
Relationships
Relies on Blair v. Commissioner · 13 E.H. Smith 118 - Gilbert v. . Ackerman · Leonardi v. Chase National Bank · Ferguson v. Nelson · Leydig 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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as to have been appropriate, helpful, usual, or necessary”
3 later decisions quote this exact passage
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.