Arthur M. v. Commissioner’s Empirical Analysis
1959
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently August 1993 · most notably Bell Intercontinental Corp. v. United States (1967), Rodgers v. Commissioner (1969)
6 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
Relies on Helvering v. Taylor · Watson v. United States · United States v. Carruthers · Lawrence v. United States · Rollman 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) payable periodically over a period generally coterminous with the transferee’s use of the patent, or (2) contingent on the productivity, use, or disposition of the property transferred.”
1 later decision quote this exact passage · from the majority“means all rights (whether or not then held by the grantor) which are of value at the time the rights to the patent (or an undivided interest therein) are transferred. The term”
1 later decision quote this exact passage · from the majoritye.g. Kaczmarek v. Comm'r“transfer * * * of all substantial rights to a patent”
1 later decision quote this exact passage · from the majoritye.g. Kaczmarek v. Comm'r
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.