Bergquist v. Comm'r’s Empirical Analysis
2008
Citation profile
2 federal appellate ·
Relationships
Relies on Helvering v. National Grocery Co. · Ithaca Trust Co. v. United States · Parker v. Commissioner · Buffalo Tool & Die Mfg. Co. v. Commissioner · Estate of Newhouse 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Subsequent events are not considered to fix fair market value, except to the extent that they were reasonably foreseeable at the date of valuation.”
1 later decision quote this exact passage“on the basis of market conditions and facts available on that date without regard to hindsight.”
1 later decision quote this exact passage“a reasonably informed and willing buyer or seller”
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.