Michael v. Commissioner’s Empirical Analysis
56 F.2d 825 · 1932
Citation profile
19 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently June 1983 · most notably Commissioner v. Smith Paper, Inc. (1955), Louisville Builders Supply Co. v. Commissioner (1961)
19 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.
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that we have jurisdiction to review a decision of the Board of Tax Appeals and are not limited, in express terms, at least, to a final decision. But not every action taken by the Board is reviewable. We have power to review only its decisions and what is necessary to a decision is defined by statute”
1 later decision quote this exact passage · from the majority“rendered no decision which we have jurisdiction to review.”
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.