Britt v. Commissioner’s Empirical Analysis
1941
Citation profile
Relationships
Relies on D. N. & E. Walter & Co. v. Commissioner · North American Coal Corp. v. Commissioner · Jamieson Assoc., Inc. v. Commissioner · American Industrial Corp. v. Commissioner · Coosa Land Co. 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that the word 'mines' * * * is limited to natural deposits and does not include a tailings dump deposited on the surface of the land, consisting of a residue of ores that had been severed and milled,”
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.