Taylor v. Commissioner’s Empirical Analysis
70 F.2d 619 · 1934
Citation profile
49 federal appellate ·
How this case has been cited
Cited by 83 later decisions (1 by the Supreme Court) — most recently February 2017 · most notably Helvering v. Taylor (1935), Thomas v. Commissioner (1955)
49 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.
Appellate journey
Relationships
Relies on United States v. Anderson · Burnet v. Houston · Reinecke v. Spalding · Underwood v. Commissioner · Lightsey 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 83 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“But the reason for this is obvious; a plaintiff, seeking an affirmative judgment measured in dollars, must prove how much is due. His claim is for money paid and he must show that every dollar he recovers is unjustly withheld. So it is not enough merely to prove that the tax as a whole was unlawful; some of the dollars he paid may nevertheless have been due.”
8 later decisions quote this exact passage · from the majority“too unreasonable to require positive disproof.”
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.