Curtiss v. Commissioner’s Empirical Analysis
1930
Citation profile
How this case has been cited
Cited by 13 later decisions — most recently August 2008
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.
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * the proportion of the original cost, or other basis, to be allocated to each class of new securities is that proportion which the market value of the particular class bears to the market value of all securities received on the date of the exchange. * * * [Italics supplied.]”
2 later decisions quote this exact passage“recognized * * * under the law applicable to the year in which the exchange was made,”
1 later decision quote this exact passagee.g. Ball v. Commissioner“decreased in the amount of loss to the taxpayer,”
1 later decision quote this exact passagee.g. Ball v. Commissioner
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.