Miller v. Usry’s Empirical Analysis
1958
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions — most recently July 1993
5 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 Eisner v. Macomber · Bowers v. Kerbaugh-Empire Co. · Hirsch v. Commissioner of Internal Revenue · United States v. Eversman · District of Columbia v. Cornell
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(d) Gain or Loss on Disposition of Installment obEgation. “(1) General Rule. If an instaHment obEgation is satisfied at oilier than its face value or distributed, transmitted, sold, or otherwise disposed of, gain or loss shall result to the extent of the difference between the basis of the obligation and— “(A) the amount realized, in the case of satisfaction at other than face value or a sale or exchange, or “(B) the fair market value of the ob-Egation at the time of * * * disposition, in the case of * * * disposition otherwise than by sale or exchange.” 26 U.S.C.A., 1958 ed., Sec. 453.”
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.