Lucas v. Alexander’s Empirical Analysis
27 F.2d 237 · 1928
Citation profile
1 federal appellate ·
Appellate journey
Relationships
Relies on New York Life Insurance v. Edwards · United States v. Supplee-Biddle Hardware Co. · Hiscock v. Mertens · Kentucky Tobacco Products Co. v. Lucas · New York Life Ins. v. Edwards
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property, real, personal, or mixed, the basis shall be: “(1) In the case of property acquired before March 1, 1913, the fair market price or value of such property as of that date.”
1 later decision quote this exact passage · from the majoritye.g. Lucas v. Alexander
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.