United States v. Powell’s Empirical Analysis
95 F.2d 752 · 1938
Citation profile
8 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently July 2019
8 federal appellate · 1 district · 1 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. § 901
Relies on Norwegian Nitrogen Products Co. v. United States · Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Old Colony Co v. Commissioner of Internal Revenue · United States v. Missouri Pacific Railroad · A. Magnano Co. v. Hamilton
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Here the receivers' certificates were not issued by the railway corporation no action was taken by the corporation authorizing their issuance, and they were in no sense the obligation of the corporation, whose properties were in receivership. Bank of Commerce v. Central Coal & Coke Co., 8 Cir., 115 F. 878; Sibley County Bank of Henderson v. Crescent Milling Company, 161 Minn. 360, 201 N.W. 618. On the contrary, the certificates were issued by officers of the court, on an order of the court, and in furtherance of the objects of the receivership proceeding.”
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.