Mott v. Commissioner’s Empirical Analysis
139 F.2d 317 · 1943
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently May 1998
4 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 Elmhurst Cemetery Co of Joliet v. Commissioner of Internal Revenue · Helvering v. Maytag · Gamble v. Commissioner · Doric Apartment Co. v. Commissioner of Internal Revenue · Bull v. Smith
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It does not appear that the block of 100,000 shares [General Motors Corporation common stock] could not have been sold on the market at its quoted prices within a reasonable time by skilled brokers following prudent liquidation practices. In fact the record shows the contrary. * * * The history of the actual sales and the prices secured demonstrate that a reasonably efficient liquidation of the stock within a short time after December 5, 1939 [the date for determining the fair market value of the stock], would have sustained the values assessed by the Commissioner.”
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.