Russell v. Commissioner’s Empirical Analysis
45 F.2d 100 · 1930
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 22 later decisions (1 by the Supreme Court) — most recently May 2007
11 federal appellate · 1 district ·
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 Avery v. Commissioner · New York Life Ins. v. Ross · Blair v. Curran · Rhode Island Hospital Trust Co. v. Commissioner · Oesterlein Machine 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An arbitrary adoption of a substitute method of computing a tax, which does not in fact 'clearly reflect the income' of the taxpayers, cannot be sustained. The commissioner's discretion must be exercised reasonably, on sound grounds.”
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.