Sanderson v. Commissioner’s Empirical Analysis
42 F.2d 160 · 1930
Citation profile
2 state decisions
How this case has been cited
Cited by 4 later decisions (1 by the Supreme Court) — most recently September 1992
2 state decisions
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 United States v. Anderson · Reinecke v. Spalding
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * their estimates were based upon hypothetical questions which assumed net earnings as above, in which no allowance had been made for return upon capital employed, or for the use of tangibles in the business, or for the value of the services of the partners. * * * The neglect to regard these items constituted an infirmity in the basis upon which each witness founded his opinion. [at 160 and 161]”
1 later decision quote this exact passage · from the majority“these figures involved no deduction for interest on any capital employed or for the services of the partners.”
1 later decision quote this exact passage · from the majority
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.