Bartholomew v. Commissioner’s Empirical Analysis
1944
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently November 2012
1 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 Commissioner of Internal Revenue v. Heininger · Freuler v. Helvering · Sullivan v. Commissioner · Van Wart v. Commissioner · Heller 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * It seems reasonable to hold that any litigation which sought to Increase the production of income, or to protect the right to income produced, being produced, or to be produced, or to prevent others from acquiring a right, title, or interest, therein would be proximately related to “the production or collection of income” specified in section 121. * * *”
1 later decision quote this exact passagee.g. Falls v. Comm'r
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.