In Re Winch’s Empirical Analysis
1998
Citation profile
Relationships
Applies 26 U.S.C. § 121 · 26 U.S.C. § 1398 · 28 U.S.C. § 1334 · 28 U.S.C. § 157
Relies on In the Matter of Richard L. Kochell, Debtor. Appeal of United States of America · In Re Popa · In Re Manfred · 22 Cl. Ct. 36 - DiStasio v. United States · In Re Barden
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.
“Although the 1997 amendment removed some of the “individual” attributes of old I.R.C. § 121, i.e., the age requirement and the one-time election requirement, the critical “individual” attribute remains, namely, that the exclusion is available only for the taxpayer who has resided in the subject property as his principal residence for at least two of the past five years.”
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.