Burck v. Commissioner’s Empirical Analysis
1975
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 59 later decisions — most recently September 1997 · most notably G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal Revenue (1976), Baird v. Commissioner (1977)
10 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
Applies 26 U.S.C. § 163
Relies on Knetsch v. United States · Royal Netherlands Steamship Co. v. Strachan Shipping Co. · Commissioner v. Hansen · Goldstein v. Commissioner of Internal Revenue · Stubbs, Overbeck & Associates, Inc. v. United States
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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all interest paid or accrued within the taxable year on indebtedness.”
2 later decisions 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.