Jacobs v. Commissioner’s Empirical Analysis
1930
Citation profile
How this case has been cited
Cited by 6 later decisions — most recently October 1973
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 McKenzie v. . Harrison · Gray v. . Barton · Kearse v. Kearse · Martin v. Martin · Curriden v. Chandler
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Whether such difference [difference between the fair market value and purchase price] could be added to the purchase price to arrive at the basis to be used in computing gain or loss, where the alleged gift was made prior to January 1, 1921, is a question which wo find it unnecessary to discuss; certainly it could be done, if at all, only where the evidence of a gift and its value is most convincing.”
1 later decision quote this exact passage“* * * The longer the period which has elapsed since the date as of which value is expressed, the less reliable is the opinion of value likely to be.”
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.