Barr v. Commissioner’s Empirical Analysis
1969
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently March 1994
2 federal appellate ·
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
Applies 26 U.S.C. § 151 · 8 U.S.C. § 1182 (§ 212 of the Immigration and Nationality Act of 1952 (McCarran-Walter)) · 8 U.S.C. § 1401 (§ 301 of the Immigration and Nationality Act of 1952 (McCarran-Walter))
Relies on Dombrowski v. Pfister · Barclay & Co. v. Edwards · Heard 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““the power of Congress in levying taxes is very wide, and where a classification is made of taxpayers that is reasonable, and not merely arbitrary and capricious, the Fifth Amendment can not apply.” Barclay & Co. v. Edwards, 267 U.S. 442, 450 (1924) ; * * *”
2 later decisions 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.