Baur v. Commissioner’s Empirical Analysis
145 F.2d 338 · 1944
Citation profile
18 federal appellate · 1 district ·
How this case has been cited
Cited by 28 later decisions — most recently October 2002 · most notably Schuster v. Commissioner (1962), United States v. Botefuhr (2002)
18 federal appellate · 1 district ·
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 Helvering v. City Bank Farmers Trust Co. · Fletcher Trust Co. v. Commissioner · Moore 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“personally liable for such tax to the extent of the value of such gift.”
5 later decisions quote this exact passage · from the majoritye.g. Poinier v. Commissioner · Lois W. Poinier, as Transferee of Helen Wodell Halbach v. Commissioner of Internal Revenue. W. Page Wodell, as Transferee of Helen Wodell Halbach v. Commissioner of Internal Revenue. Estate of Helen Wodell Halbach, Deceased, Lois Wodell Poinier v. Commissioner of Internal Revenue“Interest prescribed under this section on any tax shall be paid upon notice and demand, and shall be assessed, collected and paid in the same manner as taxes. Any reference in the title ... to any tax imposed by this title shall be deemed also to refer to interest imposed by this section on such tax.”
1 later decision quote this exact passage · from the majority“[I]t is wholly immaterial to the enforcement of the legal liability whether the transfers rendered the donor insolvent or whether he remained solvent during the period of his enforceable liability for the tax.”
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.