Commissioner v. Segall’s Empirical Analysis
114 F.2d 706 · 1940
Citation profile
25 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 76 later decisions (1 by the Supreme Court) — most recently October 2013 · most notably Grodt & McKay Realty, Inc. v. Commissioner (1981), Baird v. Commissioner (1977)
25 federal appellate · 2 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
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Le Tulle v. Scofield · Helvering v. Minnesota Tea Co. · Lucas v. · John A. Nelson Co. v. Helvering
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 76 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“, „ . “There are no hard and fast rules „ ,, , . . , . T , of thumb that can be used m deter-for texatlon ?”posf’ when a saie Yas .eons™ted’ “d T Sm' gle factor is controlling; the trans-action must be viewed as a whole and in the light of realism and practicality. Passage of title is perhaps the most conclusive circumstance, Brown Lumber Co. v. Commissioner, 59 App.D.C. 110 , 35 F.2d 880 . Transfer of possession is also significant. Helvering v. Nibley-Mimnaugh Lumber Co., 63 App.D.C. 181 , 70 F.2d 843 ; Commissioner v. Union Pac. R. Co., 2 Cir., 86 F.2d 637 ; Brunton v. Commissioner, 9 Cir., 42 F.2d 81 . A factor often considered is whether there has been such substantial performance of conditions precedent as imposes upon the purchaser an unconditional duty to pay. Commissioner v. North Jersey Title Ins. Co., 3 Cir., 79 F.2d 492 ; Brunton v. Commissioner, supra; Case v. Commissioner, 9 Cir., 103 F.2d 283 ; United States v. Utah-Idaho Sugar Co., 10 Cir., 96 F.2d 756 .””
8 later decisions 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.