Johnson v. Commissioner’s Empirical Analysis
1989
Citation profile
Relationships
Relies on Welch v. Helvering · Helvering v. National Grocery Co. · United States v. Mitchell · Helvering v. Safe Deposit & Trust Co. · Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any potential future value of a claim (based on its surface indications) does not add present cash value to the claim, except in the form of payments made to acquire or extend”
1 later decision quote this exact passage“the value of the mineral resources of a mining claim is directly determined by the quantity and quality of ore which occurs on the claim,”
1 later decision quote this exact passage“proven ore a mining claim has no present cash value for its mineral resources”
1 later decision 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.