Brown v. Commissioner’s Empirical Analysis
1961
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 32 later decisions (1 by the Supreme Court) — most recently August 2011 · most notably Commissioner v. Brown (1965), Narver v. Commissioner (1980)
7 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
Applies 26 U.S.C. § 117 · 26 U.S.C. § 1222 · 26 U.S.C. § 22 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Gregory v. Helvering · Burnet v. Harmel · Higgins v. Smith · Griffiths v. Helvering · Bauschard 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“was within a reasonable range in light of the earnings history of the corporation and the adjusted net worth of the corporate assets”
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.