Commissioner v. Green’s Empirical Analysis
126 F.2d 70 · 1942
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently November 2016
7 federal appellate ·
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 Helvering v. National Grocery Co. · Helvering v. Hammel · Electro-Chemical Engraving Co. v. Commissioner · City Co. of New York, Inc. v. Stern · Gray v. Powell
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the property continues * * * to have some value which, when determined by the sale, bears directly upon the extent of the owner's liability for a deficiency judgment.”
3 later decisions quote this exact passage · from the majority“The sale, which finally cuts off the interest of the mortgagor and is the means for determining the amount of the deficiency judgment against him is a means adopted by the statute for determining the amount of his capital gain or loss from the sale of the mortgaged property.”
1 later decision quote this exact passage · from the majority“the definitive event establishing the loss within the meaning and for the purpose of the revenue laws.”
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.