Pender v. Commissioner’s Empirical Analysis
110 F.2d 477 · 1940
Citation profile
22 federal appellate · 2 state decisions
How this case has been cited
Cited by 29 later decisions — most recently February 1997 · most notably Jones v. Corbyn (1950), 76 Ill. App. 3d 725 - Felbinger & Co. v. Traiforos (1979)
22 federal appellate · 2 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
Relies on United States v. Hendler · State of Lowa v. McFarland State of Illinois · Hale v. Helvering · Bingham v. Commissioner of Internal Revenue · Rogers 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * When they found themselves unable to pay the notes on maturity, instead of allowing the property to be sold by the trustee, they themselves sold it to the note holder, along with another piece of property, for the amount evidenced by the notes. That this was a sale of the property conveyed within any fair meaning of the term, even though the consideration was extinguishment'of the debt secured by the deed of trust and not payment in money, does not admit of doubt. As said by Mr. Justice Gray in the Five Per Cent Cases [State of Iowa v. McFarland], 110 U.S. 471, 478 , 4 S.Ct. 210, 214 , 28 L.Ed. 198 , ‘A sale, in the ordinary sense of the word, is a transfer of property for a fixed price in money or its equivalent’. See, also, United States v. Benedict, 2 Cir., 280 F. 76, 80 ; 4 Words & Phrases, Second Series, 437, 441 [38 Words and Phrases, Sale, p. 84], Here the satisfaction of the notes upon which petitioners were liable was unquestionably the equivalent of the payment of money.””
1 later decision quote this exact passage · from the majoritye.g. Schulte v. Crites
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.