Brooks v. Commissioner’s Empirical Analysis
1961
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 37 later decisions — most recently October 2001 · most notably Commissioner v. Seaboard Finance Co. (1966), Commissioner v. Killian (1963)
9 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 Ullman v. Commissioner · Ullman v. Commissioner · In Re the Accounting of Brown · Michaels v. Commissioner · Horton 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“nothing more than the probability that the old customers will resort to the old place”
3 later decisions quote this exact passage“any privilege that gives a reasonable expectancy of preference in the race of competition. * * * Such expectancy may come from succession in place or name or otherwise to a business that has won the favor of its customers”
1 later decision quote this exact passage“all that good disposition which customers entertain towards the house of business, identified by the particular name or firm, and which may induce them to continue giving their custom to it”
1 later decision 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.