Commissioner v. Plant’s Empirical Analysis
76 F.2d 8 · 1935
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently July 1976
6 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. § 960
Relies on Lucas v. Earl · Burnet v. Wells · Burnet v. Leininger · Sparrow v. Commissioner · O'Connor v. Zavaritis
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In spite of the fact that the taxpayer received some benefit from the expenditures at Eastern Point which he might have avoided by abandoning his right to occupy the premises, we do not regard the income thus expended as “distributed” to him as that word is used in the Revenue Act.”
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.