Burbank Liquidating Corp. v. Commissioner’s Empirical Analysis
1963
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently September 2009
3 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. § 593 · 26 U.S.C. § 6653
Relies on Cohn v. Commissioner of Internal Revenue · Arcadia Savings & Loan Ass'n v. Commissioner · Wilkins Pontiac v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wilkins Pontiac · Cohn v. Commissioner · Wilkins Pontiac 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“accounts or notes receivable acquired in the ordinary course of trade or business for services rendered or from the sale of property * * *.”
1 later decision quote this exact passage“the business of a savings and loan company could properly be described as `rendering the service' of making loans”
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.