Bidart Bros. v. United States’s Empirical Analysis
262 F.2d 607 · 1959
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently December 1970
11 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
Applies 26 U.S.C. § 117 · 26 U.S.C. § 7422 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Burnet v. Harmel · Corn Products Refining Company v. Commissioner of Internal Revenue · Hort v. Commissioner · Kieselbach v. Commissioner · Watson 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(b) (4) Unharvested crop. — In the case of an unharvested crop on land used in the trade or business and held for more than 6 months, if the crop and the land are sold or exchanged (for compulsorily or involuntarily converted) at the same time and to the same person, the' crop shall be considered as ‘property used in the trade or business.’ ””
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.