Booth v. Commissioner’s Empirical Analysis
1941
Citation profile
1
cited by 1 later decisions
March 1941
most recently cited
Relationships
Relies on Chubb v. Bradley
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be allowed for the purposes of the normal tax and the surtax the following credits against net income: [[Image here]] (2) Cheeet fob dependents. — $400 for each person (other than husband or wife) dependent upon and receiving his chief support from the taxpayer if such dependent person is under eighteen years of age or is incapable of self-support because mentally or physically defective.”
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.