Barber v. Commissioner’s Empirical Analysis
1975
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently May 2020
1 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 Riley Inv Co v. Commissioner of Internal Revenue · Haggar Co. v. Helvering · Drews v. Maryland · Brown v. Helvering · Pacific Nat Co v. Welch
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to promote consistent accounting practice thereby securing uniformity in collection of the revenue”
1 later decision quote this exact passage · from the majoritye.g. Hawse v. Comm'r“prevent administrative burdens and inconvenience in administering the tax laws”
1 later decision quote this exact passage · from the majoritye.g. Hawse v. Comm'r
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.