Houston v. Commissioner’s Empirical Analysis
39 F.2d 351 · 1930
Citation profile
6
cited by 6 later decisions
1
cited 1 times by the Supreme Court
May 1949
most recently cited
4 federal appellate ·
Appellate journey
Relationships
Relies on United States v. S S White Dental Mfg Co of Pennsylvania · United States v. Flannery · Goodrich v. Edwards · McCaughn v. Ludington · Walsh v. Brewster
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.
“To determine, in view of these variable factors, or lack of factors, its true or approximate value on a given date, as that of March 1, 1913, selected by the commissioner as the basis of the tax calculation, was a sheer impossibility. The only fixed factors in the situation were those of cost in 1906 and return in 1920. It follows that the proper basis for measuring the petitioner’s admitted loss—because the only possible basis—was that of cost and return.”
1 later decision quote this exact passage · from the majoritye.g. Burnet v. Houston
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.