Commissioner of Internal Revenue v. Portland Cement Company of Utah’s Empirical Analysis
1981
Citation profile
143 federal appellate · 18 district · 4 state decisions
How this case has been cited
Cited by 429 later decisions (10 by the Supreme Court) — most recently September 2018 · most notably Bob Jones University v. United States (1983), Rowan Cos. v. United States (1981)
143 federal appellate · 18 district · 4 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.
Appellate journey
reviewedthe decision below (from Tenth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 611 · 26 U.S.C. § 613 · 26 U.S.C. § 7805
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Cruz v. Hauck · United States v. Correll · Parham v. Cortese · United States v. Cartwright
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 429 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“must be sustained unless unreasonable and plainly inconsistent with the revenue statutes.”
32 later decisions quote this exact passage · from the majority“implement the congressional mandate in some reasonable manner.”
12 later decisions quote this exact passage“the necessity of a broad rule-making delegation of authority ...: As Congress obviously could not foresee the multifarious circumstances which would involve questions of depletion, it delegated to the Commissioner the duty of making the regulations.”
5 later decisions 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.