Austin v. Commissioner’s Empirical Analysis
2013
Citation profile
Relationships
Applies 26 U.S.C. § 456
Relies on Mart Corporation v. Cartier Inc 47th Street Photo Inc · James v. United States · Jarecki v. G. D. Searle & Co. · National Labor Relations Board v. Lion Oil Co. · Greyhound Corporation v. Mt Hood Stages Inc
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he regulations make clear that an earnout restriction creates 'a substantial risk of forfeiture' if there is a sufficient likelihood that the restriction will actually be enforced.”
1 later decision quote this exact passage“enabled them to remove at will any ownership restrictions to which their stock was subject, so that the forfeiture conditions were unlikely to be enforced.”
1 later decision quote this exact passagee.g. Austin v. Comm'r“if the employee is discharged for cause or for committing a crime will not be considered to result in a substantial risk of forfeiture.”
1 later decision quote this exact passagee.g. Austin v. Comm'r
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.