Lee v. Commissioner’s Empirical Analysis
119 F.2d 946 · 1941
Citation profile
18 federal appellate · 3 district ·
How this case has been cited
Cited by 41 later decisions — most recently October 1998 · most notably Osenbach v. Commissioner (1952), Phillips v. Frank (1961)
18 federal appellate · 3 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
Relies on Hale v. Helvering · Bingham v. Commissioner of Internal Revenue
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is well settled that where a note is paid -by or on behalf of the maker in satisfaction of the maker’s liability thereon, a sale or exchange of property, as those words are used in the pertinent provision of the Revenue Act, does not result. Hale v. Helvering, 66 App. D. C. 242, 85 F. 2d 819, 821 ; Bingham v. Commissioner, 2 Cir., 105 F. 2d 971, 972 .”
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.