Day v. Commissioner’s Empirical Analysis
1970
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently August 2001
6 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 Burnet v. Harmel · Corn Products Refining Company v. Commissioner of Internal Revenue · Foti v. Immigration & Naturalization Service · Palmer v. Bender · Commissioner of Internal Revenue v. P G Lake
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under these contracts [the buyer] acquired the right to all of the water underlying petitioners’ lands; it intended to withdraw that water, and, under the peculiar facts, could do so within the stated 25- or 45-year periods. The amount of the consideration paid at the time the contracts were signed, was fixed by the terms thereof and was in no way dependent on the fact or amount of the future production or extraction of the water.”
1 later decision quote this exact passage“very substantially affected the value of [the] land”
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.