O'Brien v. Commissioner’s Empirical Analysis
1962
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 25 later decisions (1 by the Supreme Court) — most recently July 2005 · most notably Commissioner v. Banks (2005), Srivastava v. Commissioner (2000)
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
Relies on Helvering v. Horst · Lucas v. Earl · Helvering v. Eubank · Cotnam v. Commissioner · Commissioner v. Smith
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although there may be considerable equity to the taxpayer’s position, that is not the way the statute is written. Without the benefit of section 1303 [the 1954 Code equivalent of 1939 Code section 107], there would be no relief whatever, and the relief granted cannot go beyond these very provisions. They provide merely for a computation of tax based upon “the inclusion of the respective portions of such back pay in the gross income for the taxable years to which such portions are respectively attributable.” There is no provision whatever for spreading back any related expenses as was done in petitioner’s returns.”
2 later decisions quote this exact passage“gross income to [taxpayer] under the familiar principles of Lucas v. Earl”
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.