Bond v. Commissioner’s Empirical Analysis
1993
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 179 later decisions — most recently July 2024 · most notably FPL Group, Inc. v. Commissioner (2001), Rauenhorst v. Comm'r (2002)
3 federal appellate · 1 district ·
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. § 170 · 31 U.S.C. § 330
Relies on Anderson v. Liberty Lobby, Inc. · Celotex Corporation v. Catrett H · Naftel v. Commissioner · Dahlstrom v. Commissioner · Espinoza 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 179 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) a description of the property appraised, (B) the fair market value of such property on the date of contribution and the specific basis for the valuation, (C) a statement that such appraisal was prepared for income tax purposes, (D) the qualifications of the qualified appraiser, (E) the signature and TIN of such appraiser, and (F) such additional information as the Secretary prescribes in such regulations. [Id. para. (4), 98 Stat. at 692.]”
4 later decisions quote this exact passage“A. to obtain a qualified appraisal for the property contributed, B. to attach an appraisal summary to the return on which such deduction is first claimed for such contribution, and C. to include on such return such additional information (including the cost basis and acquisition date of the contributed property) as the Secretary may prescribe in such regulations.”
4 later decisions quote this exact passage“if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that a decision may be rendered as a matter of law.”
4 later decisions quote this exact passage
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.