Bryant v. Commissioner’s Empirical Analysis
76 F.2d 103 · 1935
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently December 2002
15 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 Cohan v. Commissioner · Dayton Power & Light Co. v. Public Utilities Commission · Fidelity & Deposit Co. of Maryland v. Burden · Uncasville Mfg. Co. v. Commissioner · Davison 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““. . . the weight of any evidence is to be determined by the Tribunal charged with a decision on the facts. But it does not follow because the Board need not accept the experts’ opinions, that it might refuse to give the property any value whatever. Both these witnesses swore that the realty was worth over $60,000; it seems to us to be beyond reason and arbitrary to throw it out of the account entirely. In such cases though it be impossible to reach a certain conclusion, it has been several times held that the Board should exercise a sound judgment, though taking all chances against the taxpayer. (Citations.) We are quite aware that the result will be speculative, but the Treasury will be protected and some relief is juster than the denial of all.””
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.