Bourne v. Commissioner’s Empirical Analysis
62 F.2d 648 · 1933
Citation profile
18 federal appellate · 1 district ·
How this case has been cited
Cited by 33 later decisions — most recently April 2016 · most notably Saviano v. Commissioner (1985), Virginia Iron Coal & Coke Co. v. Commissioner of Internal Revenue (1938)
18 federal appellate · 1 district ·
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 26 U.S.C. § 956 · 26 U.S.C. § 959
Relies on United States v. Anderson · Phillips v. Commissioner · Phillips v. Commissioner · Burnet v. Leininger · Lucas v.
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * [T]he question of whether the payment was to be income or not could not be determined until the sale was completed. * * * Id. 62 F.2d at 649.”
2 later decisions quote this exact passage · from the majority“a partner must report his distributive share whether received or not.”
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.