Tracy v. Commissioner’s Empirical Analysis
53 F.2d 575 · 1931
Citation profile
72 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 90 later decisions (2 by the Supreme Court) — most recently December 1992 · most notably Helvering v. Rankin (1935), Dayton Power & Light Co. v. Public Utilities Commission (1934)
72 federal appellate · 2 district · 1 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.
Relationships
Applies 7 U.S.C. § 181 (Packers and Stockyards Act)
Relies on Phillips v. Commissioner · Old Colony Trust Co. v. Commissioner · Interstate Commerce Commission v. Louisville & Nashville Railroad · Phillips v. Commissioner · Interstate Commerce Commission v. Union Pacific Railroad
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 90 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It must first be observed that the Board of Tax Appeals is an administrative tribunal, not a court, [citing authority] The mere fact that the Board may exercise judicial, or quasi judicial, powers in the performance of its official duties, does not militate against this position. In organization and function the Board is administrative. Many, if not most, executive and administrative officers are called upon to make determination of facts in the performance of their official duties, and to apply the law as they construe it to the facts so found. In so doing they do not exercise ‘judicial power,’ as that phrase is used in the Federal Constitution and laws, [citing authority].””
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.