Board v. Commissioner’s Empirical Analysis
51 F.2d 73 · 1931
Citation profile
39 federal appellate · 2 district ·
How this case has been cited
Cited by 53 later decisions (3 by the Supreme Court) — most recently October 1983 · most notably Helvering v. Mitchell (1938), North American Oil Consolidated v. Burnet (1932)
39 federal appellate · 2 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 United States v. Phellis · Wickwire v. Reinecke · Niles Bement Pond Co. v. United States · Miles v. Safe Deposit & Trust Co. · Confiscation Cases
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The assessment of a negligence penalty is a purely administrative act dependent upon a finding of the extent of negligence.”
2 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.