United States v. Buras’s Empirical Analysis
633 F.2d 1356 · 1980
Citation profile
40 federal appellate · 3 district · 5 state decisions
How this case has been cited
Cited by 118 later decisions — most recently August 2014 · most notably Rowlee v. Commissioner (1983), United States v. Ramirez (1988)
40 federal appellate · 3 district · 5 state decisions
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. § 6020 · 26 U.S.C. § 7203
Relies on Jackson v. Virginia · Roviaro v. United States · Texas v. Louisiana · County of Los Angeles v. Chavez-Salido · Town of Mashpee v. Mashpee Tribe
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 118 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * the Sixteenth Amendment is broad enough to grant Congress the power to collect an income tax regardless of the source of the taxpayer's income”
13 later decisions quote this exact passage · from the majority“* * * 'the earnings of the human brain and hand when unaided by capital' are commonly treated as income”
9 later decisions quote this exact passage · from the majority“* * * ‘as the gain derived from capital, from labor, or from both combined’ * * Eisner v. Macomber, 252 U.S. 189, 207 , 40 S.Ct. 189, 193 [6], 64 L.Ed. 521 (1920). Seizing upon this definition, the anti-tax forces argue: “ * * * Wages cannot be taxed because the wage earner enjoys no gain from that source. Since the wage earner exchanges his labor and personal time for its equivalent in money, he derives no gain and therefore cannot be taxed.”
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.