Lunsford v. Commissioner’s Empirical Analysis
62 F.2d 740 · 1933
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 24 later decisions (1 by the Supreme Court) — most recently July 1960
16 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 Old Colony Trust Co. v. Commissioner · Noel v. Parrott · Fisher v. Commissioner of Internal Revenue · Crowell v. Commissioner · Rookwood Pottery Co. v. Commissioner
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We have repeatedly held that the taxpayer has made out his case when he has put in proofs ‘clearly and distinctly tending to show’ a determi-nating fact. * * * The presumption that the Commissioner is right is procedural and cannot survive such proofs unless they are challenged by contrary proofs, or destructive analysis, and we have gone so far as to say that the taxpayer’s affirmative evidence may itself contain the necessary challenge and furnish the material for such analysis.””
2 later decisions quote this exact passage · from the majority““We see no reason why the taxpayer did not make its case when it put in proofs clearly and distinctly tending to show this value; and when the proofs so introduced remained unchallenged by contrary proofs or by destructive analysis, it was the duty of the commissioner to decide the issue in accordance with the proof then appearing before him; and it was, we think, the duty of the board to take the same view.””
2 later decisions quote this exact passage · from the majority““At most, the Board's finding rests upon mere suspicion, upon an inference that generosity of the kind here involved is so rare that it must necessarily from that fact alone be suspected.””
2 later decisions 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.