Budd v. Commissioner’s Empirical Analysis
43 F.2d 509 · 1930
Citation profile
20 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 27 later decisions — most recently May 2009 · most notably Valetti v. Commissioner of Internal Revenue (1958), Marshall v. Commissioner (1932)
20 federal appellate · 1 district · 1 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 · Wickwire v. Reinecke · Central Vermont Railway Company v. Mary Theresa White L · United States v. Isham · Lalone v. United States
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, where no hearing has been held before the enactment of the Revenue Act of 1928, the burden of proof in respect of such issue shall be upon the Commissioner.””
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.