Reynolds v. Commissioner’s Empirical Analysis
114 F.2d 804 · 1940
Citation profile
6
cited by 6 later decisions
2
cited 2 times by the Supreme Court
December 1965
most recently cited
2 federal appellate · 1 district ·
Appellate journey
Relationships
Relies on Blair v. Commissioner · Case v. Los Angeles Lumber Products Co. · Helvering v. Hallock · Brewster v. Gage · Helvering v. Winmill
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the property was acquired by bequest, devise, or inheritance, or by the decedent’s estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.”
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.