Oliphint v. Commissioner’s Empirical Analysis
1955
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently July 1993
5 federal appellate ·
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 Miller v. Commissioner · Glinske v. Commissioner · Fry's Estate v. Commissioner · Fry v. Commissioner · Thomas 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]f the total distributions payable with respect to any employee are paid to the distributee within 1 taxable year of the distributee by reason of the employee’s death or other separation from the service, by reason of the death of the employee after his separation from the service, or by reason of termination of the plan as a result of the complete termination of the business of the employer, the amount of such distribution, to the extent exceeding the amount contributed by the employee (determined by applying section 72(f)), which employee contributions shall be reduced by any amounts theretofore distributed to him which were not includible in taxable income, shall be considered a gain from the sale or exchange of a capital asset held for more than 6 months.”
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.