Turner v. Comm'r’s Empirical Analysis
2006
Citation profile
13
cited by 13 later decisions
December 2018
most recently cited
2 federal appellate ·
Relationships
Relies on HIGBEE v. COMMISSIONER OF INTERNAL REVENUE · Niedringhaus v. Commissioner · Glass v. Comm'r
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) [t]he real property is a `qualified real property interest'; (2) the donee is a `qualified organization'; and (3) the contribution is `exclusively for conservation purposes.'”
1 later decision quote this exact passage“Satisfaction of this requirement requires both the preservation of open space and the incurement of a significant public benefit.”
1 later decision quote this exact passage“the protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem.”
1 later decision quote this exact passage
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.