Commissioner v. Lyon’s Empirical Analysis
97 F.2d 70 · 1938
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently October 1988 · most notably Clinton Hotel Realty Corp. v. Commissioner (1942), Astor Holding Co. v. Commissioner (1943)
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 North American Oil Consolidated v. Burnet · Spring City Foundry Co. v. Commissioner · Reynolds v. Cooper · Brown v. Helvering · Central Trust Co. v. Chicago Auditorium Ass'n
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There seems no room for doubt but that where under the terms of a lease a sum is paid on the execution thereof entirely without restriction as to its disposition it is taxable in the year of its receipt. * * *”
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.