Moise v. Burnet’s Empirical Analysis
52 F.2d 1071 · 1931
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently February 2017 · most notably Factor v. Commissioner (1960), Southern Pacific Transp. Co. v. Commissioner (1980)
18 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
Relies on Stange v. United States · Burnet v. Niagara Falls Brewing Co. · V. Loewers Gambrinus Brewery Co. v. Anderson · Clarke v. Haberle Crystal Springs Brewing Co. · United States v. Sloan Shipyards Corp.
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The Commissioner did not properly ‘assert’ ‘claims’ for additional deficiencies, in the amended answers filed by him before the Board. The rule that tax statutes should be liberally construed in favor of the taxpayer clearly requires that a claim should be actually and definitely made, and not left to conjecture, inference, or interpretation. No words of claim, request, or demand were used by the Commissioner. He must he hound hy Ms pleadings, and cannot he assumed to have intended to present a claim that he did not actually assert. This is especially true, as Member Van Fossan points out in his dissenting opinion, concurred in by Member Lansdon, inasmuch as the prayer in each of the amended answers filed by the Commissioner merely asks ‘that the appeal be denied.’ ‘The relief demanded is aauged hy the prayer.’ United States v. Sloan Shipyards Corporation et al. (D.C.) 270 F. 613 , 617, 618, and California cases there cited.” (Emphasis added.)”
3 later decisions quote this exact passage · from the majority“at or before the hearing or a rehearing.”
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.