Burney v. Commissioner’s Empirical Analysis
1944
Citation profile
5
cited by 5 later decisions
August 1949
most recently cited
1 district ·
Relationships
Relies on Helvering v. Hallock · Reinecke v. Northern Trust Co. · Klein v. United States · Bernards v. Johnson · Superior Court of California v. Caminetti
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“by its very nature, incapable of being exercised again.”
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.