Esperson v. Commissioner’s Empirical Analysis
1928
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently May 1949
2 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 Joy Floral Co. v. Commissioner · Appeal of M. I. Stewart & Co. · Clark v. Commissioner · Pennsylvania Co. v. Commissioner · Britt v. Commissioner
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Since the transaction was made for the avowed' purpose of reducing taxation and apparently would not have been consummated otherwise at this time, every requirement of a sale must be met. * * * [Emphasis supplied.]”
3 later decisions quote this exact passage“* * * A man can not make a sale to himself. And yet the evidence in this ease would indicate that this transaction, which we are asked to accept as a sale, amounted to little, if anything, more than this. We have already eliminated Peters and Brown [the alleged purchasers] from the transaction as independent actors. Whatever, therefore, was done by them .or in their names must be taken as if done by or on behalf of Esperson. * * *”
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.