Freund v. United States’s Empirical Analysis
367 F.2d 776 · 1966
Citation profile
28 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently January 1982 · most notably Wood v. United States (1967), Rabiner v. Bacon (1967)
28 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 Burnet v. Harmel · Corn Products Refining Company v. Commissioner of Internal Revenue · Palmer v. Bender · Bankers Pocahontas Coal Co. v. Burnet · Kirby Petro Eum Co v. Commissioner of Internal Revenue
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The fact that in addition to payment measured by the quantity of the mineral extracted — an economic interest in production — a bonus is paid or a minimum payment is guaranteed does not suffice to negate the retained economic interest where, as here, income could be derived solely from production to make or offset the required payments, such income was intended to provide the source of such payments, and the deposits the transferee elects not to extract remain in the transferor. Bankers’ Pocahontas Coal Co. v. Burnet, 287 U.S. 308 , 53 S.Ct. 150 , 77 L.Ed. 325 ; Kittle v. Commissioner, 21 T.C. 79 , aff’d per curiam, 229 F.2d 313 (9th Cir.). In our opinion a guaranteed minimum payment coupled with payment meassured by production, like a lease bonus coupled with a royalty interest (Palmer v. Bender, 287 U.S. 551 , 53 S.Ct. 225 , 77 L.Ed. 489 ), is to be treated in toto as ordinary income.””
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.