Bryant v. Commissioner’s Empirical Analysis
1938
Citation profile
How this case has been cited
Cited by 6 later decisions — most recently September 1998
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 Bekins 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“From bonds issued under the Improvement Act approved February 27, 1893 (Stats. 1893, p. 33)- $679.46 From bonds issued under the Improvement Act approved April 7, 1911 (Stats. 1911, p. 730)_ 14,504.61 From bonds issued under Improvement Act approved June 16, 1913 (Stats. 1913, p. 954)_ 125. 25 From bonds issued under Improvement' Act approved June 3, 1921 (Stats. 1921, p. 1658)- 4,523.40 Total-[sic] $19,932.72 Add: Bonus on overpayments and penalties_ 1,486. 20 Unallocated interest_ 12. 76 21, 331. 68 Less: Service fees, costs of audits, etc_ 3,201. 54 Net amount received by petitioner_$18.130.14”
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.