Sneed v. Commissioner’s Empirical Analysis
1939
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently June 1981 · most notably Mayfair Minerals, Inc. v. Commissioner (1971), McLean v. Commissioner (1940)
2 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 Herring v. Commissioner · Turbeville v. Commissioner · Barnett v. Commissioner · Vinton Petroleum Co. v. Commissioner · Glide 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is the mineral deposit, the development and plant necessary for its extraction, and so much of the surface of the land only as is necessary for purposes of mineral extraction. The value of a mineral property is the combined value of its component parts. ( c ) The term”
1 later decision quote this exact passage“The term 'the property' applies to the particular acreage covered by each of the several leases.”
1 later decision quote this exact passagee.g. Cree v. Commissioner
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.