Aiken v. Commissioner’s Empirical Analysis
35 F.2d 620 · 1929
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 9 later decisions (1 by the Supreme Court) — most recently December 1968
4 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 1057 · 26 U.S.C. § 1061 (§ 13309 of the Tax Cuts and Jobs Act of 2017)
Relies on Bowers v. New York & Albany Lighterage Co. · E. I. Dupont De Nemours & Co. v. Davis · Bedell v. Commissioner · Loewer Realty Co. v. Anderson · Howard 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The $50,000 paid during the year 1916, although a part of $1,250,000 that was finally paid, was not income merely because it was a payment, for the reason that, until the entire amount had been paid, the gain could not be computed.””
2 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.