Burnet v. Houston

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “The impossibility of proving a material fact upon which the right to relief depends simply leaves the claimant upon whom the burden rests with an unenforceable claim[.]”
• extent of deductible loss, if any, on disposition of stock acquired in 1906 and sold in 1920, was to be measured against lower of fair market value of stock on March 1, 1913 and price of stock when acquired
• “The impossibility of proving a material fact upon which the right to relief depends simply leaves the claimant upon whom the burden rests with an unenforceable claim, a misfortune to be borne by him * * * as the result of a failure of proof.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

200 cases in this archive cite this case; the 20 most cited are listed.

• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Boehm v. Commissioner
  Supreme Court· 1945-11-13· cited 428×
• Halle v. Commissioner of Internal Revenue
  Second Circuit· 1949-06-01· cited 292×
• Duplan Corporation v. Deering Milliken, Inc.
  D. South Carolina· 1974-12-19· cited 231×
• Charles Ilfeld Co. v. Hernandez
  Supreme Court· 1934-04-02· cited 216×
• William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal Revenue
  Fourth Circuit· 1959-04-21· cited 134×
• Hague Estate v. Commissioner of Internal Revenue
  Second Circuit· 1943-01-19· cited 109×
• United States v. Dorothy R. Garber
  Fifth Circuit· 1979-11-19· cited 93×
• Thelma Rosenberg v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-12-06· cited 85×
• Ruidoso Racing Association, Inc. v. Commissioner of Internal Revenue
  Tenth Circuit· 1973-04-04· cited 71×
• Lorenzo Alvary v. United States
  Second Circuit· 1962-05-18· cited 70×
• Philip Stein and Kathryne Stein, Husband and Wife v. Commissioner of Internal Revenue
  Fifth Circuit· 1963-09-10· cited 60×
• Taylor v. Commissioner of Internal Revenue
  Second Circuit· 1934-05-07· cited 57×
• Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal Revenue
  Ninth Circuit· 1959-10-13· cited 55×
• American Equitable Assur. Co. of New York v. Helvering
  Second Circuit· 1933-12-11· cited 49×
• Clifford F. Mack and Helen L. Mack v. Commissioner of Internal Revenue
  Sixth Circuit· 1970-07-20· cited 46×
• Mahler v. Commissioner of Internal Revenue
  Second Circuit· 1941-05-19· cited 44×
• Ethel A. Doll v. Seldon R. Glenn
  Sixth Circuit· 1956-03-28· cited 43×
• Underwood v. Commissioner of Internal Revenue
  Fourth Circuit· 1932-01-12· cited 42×
• Austin Clapp, Gloria Clapp, Stuart P. Clapp, and Virginia M. Clapp v. Commissioner of Internal Revenue
  Ninth Circuit· 1963-06-25· cited 41×

Cites

6 cases in this archive are cited by this case.

• United States v. Anderson
  Supreme Court· 1926-01-11· cited 1,137×
• United States v. Flannery
  Supreme Court· 1925-04-13· cited 203×
• Heiner v. Tindle
  Supreme Court· 1928-04-09· cited 151×
• Samet v. Farmers' & Merchants' Nat. Bank of Baltimore
  Fourth Circuit· 1917-12-12· cited 31×
• Townsend v. Ashepoo Fertilizer Co.
  Fourth Circuit· 1914-02-06· cited 14×
• Presbrey v. Simpson
  District of Columbia· 1923-06-04· cited 7×

Other cases named Burnet v. Houston

1 other CourtListener record shares this case name.

• Burnet v. Houston
  Supreme Court· 1930-10-13